The paper focuses on the possibilities of calculation of ABC and their use in metallurgical production, based on the Activity Based Costing calculation method. Primarily, the conditions necessary to ensure the allocation of the cost of sub-activities to cost objects are defined, which are in the final stage of the allocation the products (units of calculation). The article also shows the metallurgical operations (metallurgical facilities), where the use of ABC calculations is not only appropriate, but also beneficial. Also the basic conditions are given about information and organization support of these calculations.Keywords: Calculation, activity based costing, allocation, ABC calculations
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