Abstract
Analysis of modern approaches to formation of cost price for veterinary preparations
Highlights
It has been determined that chemical and pharmaceutical enterprises producing medicines and veterinary preparations (VP) use different approaches when accounting the costs and calculating the cost price; as a result, it has a significant impact on the level of prices and the structure of the cost price
Indirect costs that cannot be directly attributed to a specific product are not included to the manufacturing cost; they are part of the full cost price of VP
It has been determined that enterprises manufacturing VP use different approaches and systems of cost accounting and the cost price calculation; as a result, it has a significant impact on the level of prices and the structure of the cost price
Summary
The regulatory and legal framework and methodological approaches to formation of the cost of production were analyzed. The production and full costs of VP were calculated in order to substantiate the economic feasibility of their manufacturing. The structure of the cost price of VP was analyzed
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