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Abstract
This article examines the theoretical and practical aspects of using a chain mechanism in identifying, systematically recording, and analyzing cost deviations in the production process. At enterprises, deviations of production costs from planned indicators arise under the influence of various factors. Prompt identification and assessment of these deviations are of great importance for managerial decision-making. The article proposes methods for step-by-step calculation of deviations based on the chain mechanism, determination of their causes, and evaluation of results. In addition, recommendations aimed at increasing production efficiency, rational use of resources, and reducing product cost are developed.
References
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