Вид документа : Статья из журнала Шифр издания : Автор(ы) : Nazarkina V. M., Polova Zh. M. Заглавие : Analysis of modern approaches to formation of cost price for veterinary preparations Место публикации : Вісн. фармації. - Х., 2017. - № 3. - С. 39-44 (Шифр ВУ18/2017/3) MeSH-главная: ВЕТЕРИНАРНЫЕ ЛЕКАРСТВЕННЫЕ СРЕДСТВА -- VETERINARY DRUGS ЭКОНОМИКА ФАРМАЦЕВТИЧЕСКАЯ -- ECONOMICS, PHARMACEUTICAL Аннотация: To analyze the modern approaches to cost accounting and calculation of the cost price of veterinary preparations (VP) in order to increase their economic availability. Materials and methods. The regulatory and legal framework and methodological approaches to formation of the cost of production were analyzed. The production and full costs of VP were calculated in order to substantiate the economic feasibility of their manufacturing. The structure of the cost price of VP was analyzed. Results and discussion. The analysis of the modern approaches to pricing on medicines and VP has been carried out. It has been determined that chemical and pharmaceutical enterprises producing medicines and VP use different approaches when accounting the costs and calculating the cost price; as a result, it has a significant impact on the level of prices and the structure of the cost price. The project cost of three new antimastitis VP in the form of cream, solution and spray has been calculated using two different methods. The calculations performed confirm the economic feasibility of introduction of VP into production. Conclusions. Antimastitis products proposed for introduction into production are price competitive. The efficient cost management of VP will allow gaining competitive advantages at the market and providing their economic availability Доп.точки доступа: Polova, Zh. M.