BUSINESS INFORM №3-2015

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27

Section: Economics of Enterprise
UDC 338.512
Vashchilin S. V.
Issues of Pricing for Products of Coke and By-Product Enterprises (p. 176 - 183)
The article is aimed to study the specific features of multi-production enterprises with integrated nature of production, analyze the existing order of determining the cost of separate products and elaborate practical recommendations to enhance the relevance of such component of the product price as its production cost. As object of study were chosen coke and by-product enterprises, which show a wide range and complexity of production. Based on the methods of comparative, structural and logical analysis of the currently effective approach to defining the production cost, practical recommendations to improve the accuracy of its calculation have been elaborated to enhance the relevance of the prices determined by enterprise. Application of the elaborated approach will help to avoid establishing prices that do not cover production costs, are determined on the basis of imputation of associated products. The proposed approach to the calculation of production cost of individual products can be used in the enterprises with cross-cutting nature of production, wide range of manufactured products and the numerous direct and indirect material flows (enterprises of oil-refining, metallurgical, chemical and other industries).
Keywords: pricing, production cost, calculation, coke and by-product process
Fig.: 2. Tabl.: 3. Formulae: 2. Bibl.: 10.

Vashchilin Stanislav V. – Financial Director, PJSC «Zaporozhkoks» (4 Dіahonalna Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected].

Article is written in Russian
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Reference to this article:
Vashchilin, Stanislav V. (2015) “Issues of Pricing for Products of Coke and By-Product Enterprises.” Business Inform 3:176–183.

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