Development of Approaches to Product Costing in Oil Refining for Management Purposes

The authors of the article consider scientifically-based methodological approaches to pricing of a new commodity product for the Russian industry (anisotropic (needle-like) coke) and propose an analytical toolkit for modeling the price of its supply to the domestic market. Unlike existing approaches, the developed toolkit takes into account not only technological factors that affect the cost of production, but also the level of profitability, taking into account the coverage of various levels of costs and capital invested in production modernization. An algorithm for adaptive modeling of the price of anisotropic coke for management purposes has been developed, based on the variable combination of the coke supply price to the domestic market and taking into account technological and price factors.