Conclusions
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1.
The existing method for the calculation of production costs of complex processes is inadequate since it is based on the division of products into basic and side products and does not reveal the real costs involved in the production of individual products. The production costs established by this method cannot be used to calculate the price of petroleum products.
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2.
The method proposed by the authors for the estimation of production costs in petroleum refining allows the accurate calculation of actual costs for each product of a complex production program. The new method for the estimation of costs will assist in the establishment of prices of petroleum products based on scientific facts.
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Z. I. Guttsait and B. N. Davydov, Ékonomika, Organizatsiya i Upravlenie v Neftepererabatyvayushchei i Neftekhimicheskoi Promyshlennosti, No. 4 (1967).
A. Kh. Khairullin, Neft' i Gaz, No. 2 (1966).
E. A. Shapiro, Calculation of Operational and Capital Costs of Complex Production Programs in the Petroleum Refining Industry, [in Russian], TsNIITÉneftekhim (1967).
A. S. Eigenson and A. M. Zeninskii, Ékonomika, Organizatsiya i Upravlenie v Neftepererabatyvayushchei i Neftekhimicheskoi Promyshlennosti, No. 1 (1967).
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Translated from Khimiya i Tekhnologiya Topliv i Masel, No. 11, pp. 27–31, November, 1971.
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Zeninskii, A.M., Nurmukhametova, I.Z. Estimation of production costs of complex petroleum refining processes. Chem Technol Fuels Oils 7, 836–840 (1971). https://doi.org/10.1007/BF00717092
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DOI: https://doi.org/10.1007/BF00717092