The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity

This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical recommendations are based onorganizational and technological features corresponding to peculiarities of theseasonal production. Here we can mention: the creation and the accounting ofprovisions for certain types of costs for raw materials, for reparation of assets;calculation of depreciation of productive assets by the method of production using therecalculation of planned volume to factual volume of production; the reciprocalmethod using the proceeding of proper factual unit cost of the service department etc.