Features of formation of product cost at the enterprises of the chemical industry

A feature of the chemical industry is that the product of each stage (redistribution) can be sold as an independent one, therefore, the chemical industry uses a progressive cost accounting method. In this regard, the task of operational management of the product manufacturing process is to ensure the manufacture of products for each redistribution. In this case, the unit of management accounting is the installation that ensures the creation of one type of product.