RU

Keyword: «cost classification»

The article discusses the problems of cost management and environmental impact of the production of pulp and paper from natural and secondary raw materials, methods of accounting and cost analysis for the system of direct costing, end-to-end system of budgets. We study the formation of production costs and circulation. Presents the main ways of transition to environmentally friendly production. Examples are given of solving the problem of reducing the negative impact of pulp and paper mills on the environment.
The article discusses the features of accounting and cost analysis in the mining and processing industry using the example of Karelsky Okatysh Open Joint Stock Company. The formation of costs of production and circulation is being studied. The technique of cost analysis for production and sales is considered.