EXPENDITURES RATE SETTING AS A TOOL OF MANAGEMENT OF INDUSTRIAL ENTERPRISES OUTPUT OF PRODUCTS
The article deals with the variant of organization of normative method for accounting individual products cost price on the enterprises with mass and serial outputting. On the basis of the method the author proves in the article that step-by-step process of running costs norm setting demands the development of current norms and standards, accounting and control of rate of application, building up budget, calculating actual cost of production, drawing up final cost-information report.
Aleksandr L. Saraev, Samara State University; Boris Y. Tatarskikh, Doctor of Economics, Professor, the Head of Industrial Economics Department of Samara State University of Economics.