Z metod rozliczania kosztów pośrednich w przemyśle maszynowym ZSRR
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Date
1979
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
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
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 41, 1979, z. 3, s. 229-236
Seria
ISBN
ISSN
0035-9629