| ArticleName |
Problematics of cost calculation in the iron and steel industry during realization of State defense procurements |
| ArticleAuthorData |
Nosov Magnitogorsk State Technical University Magnitogorsk, Russia:
T. V. Kozlova, Cand. Econ., head of the Chair of Accounting and Economical Analysis, e-mail: twkozlova@mail.ru
E. S. Zambrzhitskaya, Cand. Econ., Associate Prof., Chair of Accounting and Economical Analysis, e-mail: jenia-v@yandex.ru
Ya. D. Balbarin, Post-Graduate, Chair of Accounting and Economical Analysis, e-mail: ydbalbarin@gmail.com |
| Abstract |
The cost price calculation is not the only research object of accounting, but becomes the object of management accounting and the legislative object in case of economic entities. The necessity of cost price calculation tightly linked to the estimation of economic activity effectiveness (for the definition of financial result and ways to improve it). When we have such phenomenon as a state defense order the cost price calculation becomes more significant — because state and firm are found in a particular contract, a priori being in unequal conditions. On the one hand, the state has all the advantages, because it fixes the norms of its behavior legislatively, on the other hand — the firm, as a subject of the economy, can not be significantly discriminated. The subject of this article was the examination of the relationship between the state and the firm on the issue of costing in the framework of state defense order, as well as determining the most effective calculation methodology that respects the balance of interests of all parties. |
| keywords |
State defense order, calculation, cost price, total cost price, management solution, traditional approach, responsibility center, overhead costs, counter material flows, matrix algebra |
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