Conclusions
The calculating method currently used at the plant “Magnezit” does not correctly reflect the production cost of different grades of magnesite powder.
Methods were developed for the distribution of production costs which enable the cost indices for each grade of powder to be calculated.
The experience gained in the calculation of the coefficients for the distribution of the indirect production costs and their utilization for the calculation of the cost indices of different powders has shown that it is possible and feasible to introduce into the practice of intrafactory planning and accounting the coefficients determined on the basis of the material characteristics and the relations of the parameters of the technological processes and operations which determine the prime costs.
The method of calculation of the distribution coefficients for the indirect production costs can also be used in other enterprises which market crushed and ground materials.
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Literature cited
S. E. Andreev et al., Crushing, Grinding, and Screening of Useful Minerals [in Russian], Izd-vo Nedra (1966).
Additional information
Translated from Ogneupory, No. 9, pp. 65–69, September, 1968.
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Zhukov, A.V., Golendukhin, V.I. & Berlein, Y.Y. Calculation of the production cost of magnesite powders. Refractories 9, 600–604 (1968). https://doi.org/10.1007/BF01283511
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DOI: https://doi.org/10.1007/BF01283511