ПРИНЦИП МНОГОЦИКЛИЧНОСТИ ОТНЕСЕНИЯ СТОИМОСТИ ВСПОМОГАТЕЛЬНЫХ БИЗНЕС-ПРОЦЕССОВ НА СЕБЕСТОИМОСТЬ ТОВАРНОЙ ПРОДУКЦИИ КРУПНЫХ ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЙ

Abstract

The cost of supporting business processes in industrial enterprises is equal to 15 to 35 percent of its total costs. The process management technology offers new principles for attributing these costs to the costs of goods manufactured. However, the existing attributing methods do not take into account complex relationships between business processes of an enterprise and the problem of closed cycles appearance during allocation of the costs of supporting business processes. Use of the offered multicycle principle of attributing the costs of supporting business processes to commodity production costs allows eliminating the above specified disadvantages. Improvement of the existing methods with reference to this principle enables more accurate calculation of the cost of goods manufactured and take more reasoned management decisions. The article shows an illustrative example of formation of closed cycles in allocation of the costs of supporting business processes, as well as the calculations for multicycle allocation of the costs of supporting business processes to primary business processes.