Gerasymenko I. Management production expenses at a metallurgical enterprise

Object: processes of management production expenses at the enterprises of the black metallurgy. Subject: organizationall and economic management methods of production costs at metallurgical enterrises. Research methods: classifications; dialectics, analysis and synthesis; induction and deduction; marginal analysis; determination analysis; designs. Novelty: the conceptual mechanism of forming and determination of the efficiency of production expenses at metallurgical enterprises is developed with working out in detail the object of analysis and use of the Direct-Costing-System. Development: classification of production expenses on the basis of realization of management functions; design of dynamics of the combined expenses taking into account disproportion and non-linearity of variable expenses. Conceptual notions have been further developed, namely: concepts "expenses", "production expenses" and "prime price" are specified; theoretical and methodological aspekts as for the use of the Direct-Costing-System. Sphere of the use: metallurgical enterprises.