Published December 2010

Perfection of cost price calculation methods of products produced in Gas Processing Plant

E. A. Alkhasli

B. S. Khidirov

As a result of analysis of cost price calculation for products produced in Gas Processing Plant, it is getting clear that even though production process is carried out within complex production processes in two phases, cost price calculation for these products is carried out in one phase. Cost price calculation method of Gas Processing products associates with some problems in proper distribution of expenditures in cost of products and cost analysis. Thereby, for precise indication of source of expenditures within prime cost of products produced in emphase, two phased cost colculation is proposed. Prime cost of main products like treated gas and unstable gasoline is calculated in the first phase and prime cost of gas naphtha ligufied natural gas produced from unstable gasoline are calculated in the second phase. Application of this method both adjusts prime costs according to formation source of expenditures and improves analysis of prime cost of products in the plant.