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

Gunash N., Magerramova M., Yusifova M., Magerramova S., Samaya R.

WSEAS Transactions on Computer Research, vol.12, pp.99-104, 2024 (Scopus) identifier

  • Publication Type: Article / Article
  • Volume: 12
  • Publication Date: 2024
  • Journal Name: WSEAS Transactions on Computer Research
  • Journal Indexes: Scopus
  • Page Numbers: pp.99-104
  • Keywords: cost price, direct costing, enterprise costs, marginal revenue, regression analysis
  • Azerbaijan State University of Economics (UNEC) Affiliated: Yes

Abstract

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 "direct-costing" 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.