Published September 5, 2019 | Version v1
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Clarification of calculation of cost estimation of technical preparation of production of high-tech products of machine-building enterprise

Description

The article presents the point of view regarding the solution of the problem of estimation and substantiation of economic decisions concerning the technical preparation of production of high-tech products at the modern machine-building enterprise. The equivalent cost of highly skilled labor is presented as part of cost-intensive high-tech products, which corresponds to the labor costs of designers to create it and simplifies their work before adopting relevant experience.

The methodical approach to cost estimation of scientific and technical production of design and technological subdivisions of the enterprise is offered. It is proved that the general indicator is the profit by separate divisions of the enterprise and separate directions of its formulation. The testing was carried out at a domestic machine-tool enterprise on the example of a complex cost system.

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