Випуск 27

УДК  625.76:658.15

Р. 128-142. 

The methods of calculating cost price of products (works, services) by the three characteristics that supplement each other and ensure compliance with certain conditions of the cost management process have been classified in this article. The main results obtained by the author by accomplishing the research purposes have also been given. The main purpose was to substantiate the method of calculating the cost price of works on operational maintenance, repair, construction and reconstruction of motor roads, which modern road sector organizations should use according to the requirements of cost management in market conditions and receipt of relevant information for management decisions. The requirements are to ensure the possibillity of ismplementing by the proposseol method each function of controlling taking info account the specifics of the road sector. The calculation process of road works cost using the method of «order-by-order cut standard cost» has been further developed in the work. The sequence of operations to calculate road works cost price and form financial result of the organization has been determined to enable the practical application of the method proposed. Such research methods as abstraction, logical-theoretical generalization, comparison, modeling, formalization, deduction and induction have been used to substantiate the method. The proposed research results may be used by the heads of road sector organizations or their deputies on economic issues, who are interested in increasing the efficiency of organizations.

Key words: costs, cost price, calculation, calculation method, controlling, functions of controlling, road sector.

Ya. DOGADAYLO, Cand. Sc. (Econ.),

Kharkiv National Automobile and Highway University