The procedure for calculating the unit cost of finished products in the automotive industry and the finished products calculation
DOI:
https://doi.org/10.47494/mesb.2020.6.127Keywords:
Automotive industry, international standard, finished product, cost price, efficiency, product unit, profitability, production costsAbstract
This article discusses the procedure for calculating the unit cost of finished products in the automotive industry, as well as the procedure for accounting for finished products. In particular, the article describes in detail the of unit cost price indicator essence, foreign experience in this regard, the categories of production costs elements, calculations types and their reflection order.
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