Оценка проектов улучшений производственной системы по отклонениям фактической себестоимости
Companies face challenges in assessing the economic impact of improvement projects. As a result, instead ofpotentially valuable rationalization proposals, meaningless or even harmful "improvement" projects are being implemented. The existing methods for assessing the economic effect of improvement suggestions have low accuracy and weak connection with economic indicators, or difficult to use. The article describes a method for assessing the economic effect of improvement projects based on deviations of the actual cost of production.