| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (32), 2009 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Yatsko V. A.
Assistant professor, Chair of Economics of Enterprise Novosibirsk State University for Technology, PhD (Technology)
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| | | The article offers an approach to calculating of production cost price on the basis of fuzzy sets theory. This approach allows forming a set of fuzzy variables, each of which gives an integrated idea about all possible figures of production cost price. Investigation of the resulting models of fuzzy variable allows analyzing industrial program of an enterprise and its optimization | | Key words: production cost price, cost price calculation, overhead expenses, fuzzy variables | |
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