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1. , 2010. .: , 2011.
2. www.opora.ru.
3. P.P. : // . 2012. 3.
Bibliography
1. Russian statistical year-book, 2010. M: Goskomstat of Russia, 2011.
2. www.opora.ru
3. Kazykhanov R.R. Road maps as instrument of development of small business and formation of new enterprise niches: Business//Management of economic systems. 2012. 3.
338.984, 658.5.012.2 E.C.

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The article deals with a methodical approach to management of costs at the enterprise by multiproduct process of production. The special attention is given to distribution of burden costs of the enterprise for different production lines. The analysis of breakeven of the goods as a part of the multiproduct production program is made. The technique offered in work allows to protect the enterprise from those undesirable consequences in which can result absence of efficient control costs at production.
Keywords: management of costs, multiproduct process of production, dynamic point of break-even, base of distribution of costs.
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Bibliography
1. Rayzberg B.A. Kurs ekonomiki: Uchebnik [Economy course]. Moscow: INFRA-M, 2000. 716p. (rus).
2. Savchuk V.P. Upravleniye finansami predpriyatiya [Management of the enterprise finance]. Moscow: BINOM. Laboratoriya znaniy, 2005. 480p. (rus).
3. Mitskevich A.A. Sbalansirovannaya sistema raspredeleniya zatrat [The balanced system of distribution of costs] // Ekonomicheskiye strategii. 2004. 8. (rus).
4. Pikuza V.I. Avtomatizatsiya i modelirovaniye biznes-protsessov v Excel [Automation and modelling of business processes in MS Excel]. URL: http://www.management.com.ua. (rus).
5. Upravleniye izderzhkami predpriyatiya [Management of enterprise costs]. URL: http://www.carana.ru. (rus).
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The article is devoted to the seminar on Increased productivity in the Sibai underground mineї, aimed at engaging employees of tunneling underground mine sites in the process of improving the organization of labor.
Keywords: staff, involvement, organization of labour, mine, workshop.
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