Economic Rationale for Calculating Enterprise Costs using the

Economic Rationale for Calculating Enterprise Costs using the "Direct- Costing" System

WSEAS TRANSACTIONS on COMPUTER RESEARCH, vol.5, no.12, pp.99-104, 2024 (Scopus)

In the article, we have prepared a practical recommendation for calculating the cost of bakery products

based on the distribution of additional costs, taking into account the marginal revenue, assortment optimization,

and field characteristics, which affect the growth of income and economic growth as a whole, using the "directcosting"

alternative option of the enterprise in the field of costs management. It is a normative method for

calculating the production costs of the "Cost-standard" system and their calculation. It includes methods of

determining the rate of consumption of production resources and calculating the normative cost of the product.