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	<title>Электронный научно-практический журнал «Современные научные исследования и инновации» &#187; себестоимость</title>
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		<title>The estimation of the application of the innovation technology results</title>
		<link>https://web.snauka.ru/en/issues/2014/12/39418</link>
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		<pubDate>Sun, 07 Dec 2014 19:00:10 +0000</pubDate>
		<dc:creator>AlinaAgureeva</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
		<category><![CDATA[дисконтированный срок окупаемости]]></category>
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		<category><![CDATA[экономическая эффективность]]></category>

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		<title>Cost accounting and calculation of the cost of sunflower</title>
		<link>https://web.snauka.ru/en/issues/2015/11/59125</link>
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		<pubDate>Wed, 11 Nov 2015 11:52:14 +0000</pubDate>
		<dc:creator>Тхамокова Светлана Мугадовна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>The methodology for calculating the cost of production dairy cattle</title>
		<link>https://web.snauka.ru/en/issues/2015/11/59140</link>
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		<pubDate>Thu, 12 Nov 2015 13:36:18 +0000</pubDate>
		<dc:creator>Тхамокова Светлана Мугадовна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>Ways to improve the profitability of the enterprise</title>
		<link>https://web.snauka.ru/en/issues/2016/04/66761</link>
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		<pubDate>Fri, 29 Apr 2016 12:09:25 +0000</pubDate>
		<dc:creator>Щербак Анастасия Владимировна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>Calculation software cost</title>
		<link>https://web.snauka.ru/en/issues/2016/10/72768</link>
		<comments>https://web.snauka.ru/en/issues/2016/10/72768#comments</comments>
		<pubDate>Mon, 31 Oct 2016 13:42:23 +0000</pubDate>
		<dc:creator>Кувайцев Александр Вячеславович</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
		<category><![CDATA[cost]]></category>
		<category><![CDATA[equipment cost]]></category>
		<category><![CDATA[software]]></category>
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		<description><![CDATA[The purpose of the electronic collection on the discipline &#8220;Theory of Probability and Mathematical Statistics&#8221; is to improve the effectiveness of teachers by automating test students&#8217; knowledge of residual process. During the development of the electronic manual following its advantages were identified: - Low cost electronic collection; - Simple interface; - Knowledge of PC at [...]]]></description>
			<content:encoded><![CDATA[<p>The purpose of the electronic collection on the discipline &#8220;Theory of Probability and Mathematical Statistics&#8221; is to improve the effectiveness of teachers by automating test students&#8217; knowledge of residual process.<br />
During the development of the electronic manual following its advantages were identified:<br />
- Low cost electronic collection;<br />
- Simple interface;<br />
- Knowledge of PC at the user level.<br />
To determine the cost of the software necessary to carry out its calculation.<br />
In order to determine the effectiveness of the introduced electronic collection on the discipline &#8220;Theory of Probability and Mathematical Statistics&#8221;, calculate the sum of the cost of its development and implementation, ie its cost. To do this, we calculate three indicators:<br />
- The cost of maintaining fixed assets;<br />
- Equipment costs;<br />
- Other costs associated with the development of software product.<br />
To calculate the cost of software product need to calculate the cost of maintaining fixed assets.<br />
Energy costs are calculated on the basis of the cost of 1 kW / h and the amount of electricity consumed per month in carrying out this process. We calculate the capacity of the equipment shown in Table 1.</p>
<p>Table 1. Power equipment</p>
<table border="1" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" width="44"><em>№</em></td>
<td valign="top" width="193">Name of equipment</td>
<td valign="top" width="106">Amount</td>
<td valign="top" width="113">The power unit, kW</td>
<td valign="top" width="99">Working hours</td>
<td valign="top" width="121">Total power, kW</td>
</tr>
<tr>
<td valign="top" width="44">1</td>
<td valign="top" width="193">Computer system</td>
<td valign="top" width="106">1</td>
<td valign="top" width="113">0,3</td>
<td valign="top" width="99">100</td>
<td valign="top" width="121">30</td>
</tr>
<tr>
<td valign="top" width="44">2</td>
<td valign="top" width="193">Monitor</td>
<td valign="top" width="106">1</td>
<td valign="top" width="113">0,3</td>
<td valign="top" width="99">100</td>
<td valign="top" width="121">30</td>
</tr>
<tr>
<td valign="top" width="44">3</td>
<td valign="top" width="193">Printer</td>
<td valign="top" width="106">1</td>
<td valign="top" width="113">0,3</td>
<td valign="top" width="99">100</td>
<td valign="top" width="121">30</td>
</tr>
<tr>
<td valign="top" width="44"></td>
<td valign="top" width="193">In total</td>
<td valign="top" width="106">-</td>
<td valign="top" width="113">-</td>
<td valign="top" width="99">-</td>
<td valign="top" width="121">90</td>
</tr>
</tbody>
</table>
<p>We find the energy costs (Sal), which are calculated according to the formula:</p>
<p>Sal = P * Z<br />
P. &#8211; the total capacity of the equipment, kW;<br />
Z &#8211; price of 1 kW / h (4.83 rub.).                                   (1)<br />
Sal = 90 * 4.83 = 434.7 (rub.)                                       (2)<br />
Considering the figures given in Table 2 to determine the cost of basic production assets.</p>
<p>Table 2. Statement equipment</p>
<table border="1" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" width="78"><em>№</em></td>
<td valign="top" width="157">Name of equipment</td>
<td valign="top" width="125">Amount</td>
<td valign="top" width="157">Initial cost, rub.</td>
<td valign="top" width="107">The amount of overhead, rub.</td>
</tr>
<tr>
<td valign="top" width="78">1</td>
<td valign="top" width="157">Computer system</td>
<td valign="top" width="125">
<p align="center">1</p>
</td>
<td valign="top" width="157">
<p align="center">13000</p>
</td>
<td valign="top" width="107">
<p align="center">13000</p>
</td>
</tr>
<tr>
<td valign="top" width="78">2</td>
<td valign="top" width="157">Monitor</td>
<td valign="top" width="125">
<p align="center">1</p>
</td>
<td valign="top" width="157">
<p align="center">5000</p>
</td>
<td valign="top" width="107">
<p align="center">5000</p>
</td>
</tr>
<tr>
<td valign="top" width="78">3</td>
<td valign="top" width="157">Printer</td>
<td valign="top" width="125">
<p align="center">1</p>
</td>
<td valign="top" width="157">
<p align="center">4000</p>
</td>
<td valign="top" width="107">
<p align="center">4000</p>
</td>
</tr>
<tr>
<td valign="top" width="78"></td>
<td valign="top" width="157">In total</td>
<td valign="top" width="125">
<p align="center">-</p>
</td>
<td valign="top" width="157">
<p align="center">22000</p>
</td>
<td valign="top" width="107">
<p align="center">22000</p>
</td>
</tr>
</tbody>
</table>
<p>Depreciation of fixed assets is calculated in the past month:</p>
<p>A_m. = (C * To) / (12 * 100%), where                           (3)<br />
C &#8211; the original value of fixed assets, rub.<br />
For computers lifespan can range from 2 to 8 years, depending on the particular operation. For the computer on which the software was developed, depreciation in the year will be 33%.<br />
On &#8211; the annual depreciation rate of 33%<br />
Let the working days during the month will 22.Then an 8 hour working day possible equipment service life will be 176 hours, while the cost of 1 hour of the technique is given by:<br />
A_m. = (33% * 22000) / (12 * 100%) = 605 (RUB.)  (4)<br />
A_1h = A_m / 176                                                              (5)<br />
A_1h &#8211; the cost of 1 hour of operation, together with the technique, rub.<br />
A_1h = 605/176 = 3.43 (rub.)                                          (6)<br />
Self A_1h = * Q                                                                    (7)<br />
Q &#8211; amount of time spent on the implementation of the process, in this embodiment was 100 hours.<br />
Sam = 3,43 * 100 = 343 (rub.)                                         (8)</p>
<p>In developing the electronic collection on the discipline &#8220;Theory of Probability and Mathematical Statistics&#8221;, in addition to the above costs, required investment of time to search for the information you need on the Internet. It has been downloaded 50 MB cost of which amounted to 200 rub. Buying disc, the cost of which amounted to 25 rub. Total other expenses amounted to 225 rub.<br />
Calculate the cost of the electronic collection of the formula:<br />
Sp.o. = Self + Sal + Ref                                                      (9)<br />
Sp.o. = 343 + 434.7 + 225 = 1002.7 (RUR.)                 (10)<br />
Cost of software is presented in Table 3.</p>
<p>Table 3. Cost price of software</p>
<div>
<table border="1" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td valign="top">Сost item</td>
<td valign="top">Amount rub.</td>
</tr>
<tr>
<td valign="top">Costs for the maintenance of fixed assets</td>
<td valign="top">343</td>
</tr>
<tr>
<td valign="top">Energy costs</td>
<td valign="top">434,7</td>
</tr>
<tr>
<td valign="top">Other</td>
<td valign="top">225</td>
</tr>
<tr>
<td valign="top"><strong>In total</strong></td>
<td valign="top">1002,7</td>
</tr>
</tbody>
</table>
</div>
<p><strong>Conclusion</strong></p>
<p>As a result, the cost calculations of the electronic collection designed for the discipline &#8220;Theory of Probability and Mathematical Statistics&#8221; was 1002.7 rub.</p>
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		<title>Comparative characteristics of PBU 5/01 &#8220;Accounting of inventories&#8221; and IFRS (IAS) 2 &#8220;Inventories&#8221;</title>
		<link>https://web.snauka.ru/en/issues/2017/03/79867</link>
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		<pubDate>Wed, 22 Mar 2017 12:31:32 +0000</pubDate>
		<dc:creator>Фатихова Гульфия Нафисовна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>Problems of implementation «Direct cost» system in domestic enterprises</title>
		<link>https://web.snauka.ru/en/issues/2017/03/80131</link>
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		<pubDate>Mon, 27 Mar 2017 11:32:07 +0000</pubDate>
		<dc:creator>Alsou_samaya</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>(Русский) Применение АВС-метода управления затратами на производственных предприятиях</title>
		<link>https://web.snauka.ru/en/issues/2017/05/82193</link>
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		<pubDate>Fri, 05 May 2017 11:18:31 +0000</pubDate>
		<dc:creator>Орешкина Наталья Сергеевна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>(Русский) Оценка влияния себестоимости продукции на финансовый результат деятельности предприятия и пути ее оптимизации</title>
		<link>https://web.snauka.ru/en/issues/2017/05/83197</link>
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		<pubDate>Mon, 29 May 2017 14:49:12 +0000</pubDate>
		<dc:creator>Камалиева Алина Камилевна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
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		<title>(Русский) Анализ логистических издержек предприятия</title>
		<link>https://web.snauka.ru/en/issues/2019/06/89544</link>
		<comments>https://web.snauka.ru/en/issues/2019/06/89544#comments</comments>
		<pubDate>Mon, 10 Jun 2019 04:28:16 +0000</pubDate>
		<dc:creator>Гордеев Кирилл Сергеевич</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
		<category><![CDATA[Анализ логистические издержек]]></category>
		<category><![CDATA[методы анализа]]></category>
		<category><![CDATA[процедура анализа]]></category>
		<category><![CDATA[рентабельность]]></category>
		<category><![CDATA[себестоимость]]></category>
		<category><![CDATA[товары.]]></category>
		<category><![CDATA[услуги]]></category>

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		<description><![CDATA[Sorry, this article is only available in Русский.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>(Русский) Экономическая целесообразность внедрения техники пульсирующего горения на примере теплогенерирующего оборудования</title>
		<link>https://web.snauka.ru/en/issues/2020/11/93745</link>
		<comments>https://web.snauka.ru/en/issues/2020/11/93745#comments</comments>
		<pubDate>Wed, 11 Nov 2020 06:19:15 +0000</pubDate>
		<dc:creator>Баранов Андрей Алексеевич</dc:creator>
				<category><![CDATA[05.00.00 Technical sciences]]></category>
		<category><![CDATA[пульсирующее горение]]></category>
		<category><![CDATA[себестоимость]]></category>
		<category><![CDATA[теплогенраторы]]></category>
		<category><![CDATA[эжекция]]></category>
		<category><![CDATA[эксплуатационные затраты]]></category>

		<guid isPermaLink="false">https://web.snauka.ru/?p=93745</guid>
		<description><![CDATA[Sorry, this article is only available in Русский.]]></description>
			<content:encoded><![CDATA[<p>Sorry, this article is only available in <a href="https://web.snauka.ru/issues/tag/sebestoimost/feed">Русский</a>.</p>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>(Русский) Анализ влияния износостойких покрытий режущего инструмента на производительность токарной обработки чугунных деталей</title>
		<link>https://web.snauka.ru/en/issues/2023/02/99829</link>
		<comments>https://web.snauka.ru/en/issues/2023/02/99829#comments</comments>
		<pubDate>Sat, 04 Feb 2023 19:26:45 +0000</pubDate>
		<dc:creator>author890</dc:creator>
				<category><![CDATA[05.00.00 Technical sciences]]></category>
		<category><![CDATA[износостойкость]]></category>
		<category><![CDATA[корпус редуктора]]></category>
		<category><![CDATA[покрытие]]></category>
		<category><![CDATA[себестоимость]]></category>
		<category><![CDATA[твердость]]></category>
		<category><![CDATA[трудоёмкость]]></category>

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		<description><![CDATA[Sorry, this article is only available in Русский.]]></description>
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		</item>
		<item>
		<title>(Русский) Пути минимизации издержек в производственной деятельности</title>
		<link>https://web.snauka.ru/en/issues/2025/06/103526</link>
		<comments>https://web.snauka.ru/en/issues/2025/06/103526#comments</comments>
		<pubDate>Mon, 23 Jun 2025 16:21:53 +0000</pubDate>
		<dc:creator>Симонова Кристина Денисовна</dc:creator>
				<category><![CDATA[08.00.00 Economics]]></category>
		<category><![CDATA[затраты]]></category>
		<category><![CDATA[издержки производства]]></category>
		<category><![CDATA[минимизация]]></category>
		<category><![CDATA[оптимизация]]></category>
		<category><![CDATA[постоянные и переменные издержки]]></category>
		<category><![CDATA[прибыль]]></category>
		<category><![CDATA[себестоимость]]></category>
		<category><![CDATA[эффективность]]></category>

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