Improvement of traditional methods for calculating the cost of products of oil refining enterprises

Abstract

This article is devoted to the search for alternative methods of calculating the cost of oil refineries in a market economy based on international experience. Modern methods for calculating the cost of production are indicated, the study provides calculations in accordance with the expected cost of selling 1 ton of gasoline of different brands, the net cost of sales and the established percentage of gross profit. The approaches put forward by the author help to reveal the possibilities of oil refineries when using non-traditional methods of calculating the cost of production.