Zaverbna M. Planning conditional permanent charges on machine-building enterprises

The object of the research is the process of planning conditional permanent charges on machine-building enterprises. The research aims to the development of the theoretical foundations and practical recommendations in relation to planning conditional permanent charges on machine-building enterprises. The author used such methods as: systematization, analysis, ekonomiko mathematical design, statistical and comparative analysis, generalization, graphic method. The theoretical value of dissertation job performances consists in research of theoretical positions in relation to planning conditional permanent charges, in clarification of essence of concept "conditional permanent charges", development of methodological approaches, in relation to establishment of size conditional permanent charges after the separate planned periods. Scientific novelty of the results: methodological approaches are first developed in relation to establishment of size conditional permanent charges after the separate (short-term) planned periods taking into account the "real factor of time" at introduction on the enterprise of measure (program, project). The subject of research is teoretiko-methodical and the applied principles of planning conditional permanent charges on machine-building enterprises taking into account the factor of time. Author's recommendations are used during planning conditional permanent charges on enterprises. The sphere of the use of author's recommendations are machine-building enterprises.