<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "https://jats.nlm.nih.gov/publishing/1.3/JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="en">
  <front xmlns:xlink="http://www.w3.org/1999/xlink">
    <journal-meta>
      <journal-title-group>
        <journal-title>Russia in the Global World</journal-title>
        <trans-title-group xml:lang="ru">
          <trans-title>Россия в глобальном мире</trans-title>
        </trans-title-group>
      </journal-title-group>
      <issn pub-type="epub">2304-9472; e-ISSN: 2949-3501</issn>
    </journal-meta>
    <article-meta xmlns:xlink="http://www.w3.org/1999/xlink">
      <article-id pub-id-type="publisher-id">19</article-id>
      <title-group>
        <article-title>METHOD OF INTERNAL SERVICES CALCULATIONS ANALYSIS IN A PROCESS OF PRODUCT COSTS ANALYSIS</article-title>
        <trans-title-group xml:lang="ru">
          <trans-title>Метод раскрытия статей затрат подразделений на внутренние услуги в процессе анализа себестоимости продукции</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>CHERKESOV</surname>
          </name>
        </contrib>
      </contrib-group>
      <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2013-03-03">
        <day>03</day>
        <month>03</month>
        <year>2013</year>
      </pub-date>
      <issue>2</issue>
      <fpage>238</fpage>
      <lpage>249</lpage>
      <self-uri xmlns:xlink="http://www.w3.org/1999/xlink" content-type="pdf" xlink:href="https://russiaglobal.spbstu.ru/userfiles/files/Rossiya-v-globalnom-mire-2(25)-2013-238-249.pdf"/>
      <abstract xml:lang="en">
        <p>The article describes the problem of costs analysis including service costs of
support units for production units. Author researches conditions of this problem in a
case of comparative costs analysis in holdings and offers method of solving the
problem. Algorithm of the method has been implemented on Excel/VBA technology,
and presented in the public domain.</p>
      </abstract>
      <kwd-group xml:lang="en">
        <kwd>PRODUCT COSTS</kwd>
        <kwd>INTERNAL SERVICES</kwd>
        <kwd>EXCEL</kwd>
        <kwd>VBA</kwd>
      </kwd-group>
    </article-meta>
  </front>
</article>
