Indian Journal of Science and Technology
Year: 2015, Volume: 8, Issue: 29, Pages: 1-18
Tamara Vasilievna Kuladzhi1 , Said-Alvi Iusupovich Murtazaev2*, Khasan Elimsultanovich Taimaskhanov3 , Salambek Alimbekovich Aliiev3 and Magomed Shavalovich Mintsaev3
1 Northern (Arctic) M.V. Lomonosov Federal University, 17 Naberezhnaia Severnoi Dviny, Arkhangelsk – 163002, Russia; [email protected]
2 The Academy of Sciences of the Chechen Republic, 13 Prospekt M. Esambaeva, Grozny, the Chechen Republic – 364024, Russia
3 Grozny State Oil Technical University named after Academician M. D. Millionshchikov 100 Ordzhonikidze, Grozny, the Chechen Republic – 364051, Russia
The article describes the use of innovative approaches to application of Professor M. D. Kargopolov's universal matrix formula in the calculation of the cost of construction products, simultaneously determining all products' cost parameters, taking into account both variable and semi-fixed costs. The technique of calculations by the matrix formula in the calculation of the prime cost of design solutions allows taking into account any changes in the multi-stage value-added chain, taking into account the market factors. Therefore, it is recommended for determining the value of indicators in management accounting of cluster products manufacture. This formula is applicable for the calculation of R and D products cost values, as well as for the determination of contract prices for the implementation of the Federal Law "On the contract system in the area of procurement of goods, works, and services for state and municipal needs". Calculation of the total cost of production with the use of Professor M.D. Kargopolov's matrix formula was performed on the example of reinforced concrete slabs: From the cost of complex binders for making innovative products concrete composites implemented by FSBEI HPE "Academician M. D. Millionshtchikov GSOTU" to manufacturing slabs based on the actual production costs.
Keywords: Calculation of Cost Indicators of Research and Development Products, Costing of Design Solutions, the Cost of Construction Products, the Matrix Formula of Professor M. D. Kargopolov
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