Совершенствование методики анализа материальных затрат мясожирового производства в системе экономического управления организаций мясной отрасли промышленности

Abstract

Содержится разработанная специфическая структурно-логическая факторная модель анализа материальных затрат мясожирового производства.

Article contains developed specific structural and logical factorial model of the analysis of material costs of abattoir production. In the constructed factorial model of cost analysis a number of elements (factors) of various order which are in functional communication with a productive indicator, and also a number of indirect factors is allocated. The system of necessary analytical indicators and algorithms of calculation of influence of factors is developed for calculation of influence of factors on a cost amount.