THE METHODOLOGY OF COST ACCOUNTING AND COST CALCULATION OF MECHANICAL SYSTEM ELEMENTS THAT ARISE IN THE COURSE OF MAINTENANCE AND REPAIR, MODERNIZATION, RECONSTRUCTION, DISMANTLING AND DISPOSAL OF MACHINERY AND EQUIPMENT
The article presents the results of a study of the problems of reducing the material cost of production at the enterprises of the Nizhny Novgorod industrial cluster. The subject of the study was the inventory of the resources generated during the life cycle of machinery and equipment, and the possibility of their reuse in the production process. Based on our research, we propose terminology identification and objectification of this class of materials in the accounting and costing system of the company, the classification of mechanical system elements that form the structure of the stock of material resources during the life cycle of machinery and equipment. We also present the author's method for calculating the cost and pricing of this category of material resources.