The process of cost formation at the production enterprise isinvestigated at the article. In order to achieve this goal, the following methods ofanalysis of linear and nonlinear dependence, grouping, comparison, regressionanalysis were used at the article. The influence of various factors on cost formationat the production enterprise is considered. The system of calculation of indicatorsfor modeling the process of cost formation at the production enterprise isinvestigated.
Keywords: cost management, production costs, cost classification, cost reduction, enterprise
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