INDUSTRIAL ENTERPRISES COSTS CLASSIFICATION


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Abstract

In the article, currently existing and most widespread costs classifications used on industrial enterprises are closely considered and their characteristic advantages and disadvantages are given. The main directions to reduce costs as an important indicator of production efficiency and profit growth are offered.

About the authors

O. E. Kosorlukova

the Dept. of Economics, Volga
Region Institute of Buziness, Samara, 443010, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

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Copyright (c) 2012 Vestnik of Samara University. Economics and Management

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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