Z metod rozliczania kosztów pośrednich w przemyśle maszynowym ZSRR

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Date

1979

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Wydział Prawa i Administracji UAM

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On Methods of Indirect Costs Calculations in the Machine-Building Industry in the USSR

Abstract

The elaboration is devoted to calculation methods of an important part of department costs, namely to mainteance and exploitation costs of machines and technical equipment. A presentation of methods of the costs calculation when costs elements considered is the purpose of the article. The proposed method should eliminate deformation of unit own costs caused by other methods of calculation of indirect costs. The author proposes utilization of branch research institutes for elaboration of costs standards of a working-hour of machines and technical equipment and for elaboration of coefficients for particular groups of machines and technical equipment.

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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 41, 1979, z. 3, s. 229-236

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Creative Commons License

Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego