GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
BBK 6529 Экономика предприятия (фирмы)
Application of a process approach to enterprise management allows improving the technology for calculation of commodity products cost relating to overhead costs. The share of overhead costs in production cost is equal to 15-35% at large industrial enterprises and a reasonable allocation of these costs is an acute task. One of the main disadvantages of the existing methods of cost estimation is ignoring the problem of occurrence of closed economic cycles on interrelations between secondary business processes. This leads to a distortion in production cost as regards the overhead costs. The author of the article offered earlier the multicycle principle of attributing the costs of supporting business processes to commodity production costs and substantiated the necessity of its application in calculation methods. This article covers the algorithm for interruption of multicycle distribution, offers and identifies possible conditions of withdrawal from the multicycle allocation.
business process, industrial enterprise, production cost, overhead costs, process-based management.
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