Cost Classification
It should be noted that the conceptual analysis of costs is based on comparison of different pricing models applied by the companies operating within similar business field. The manufacturing costs should be obligatory considered. The cost of manufacturing products of the navigation systems is very high. It may be explained by the fact that materials necessary for production consist of the unmanned, manned system, aircrafts, and space systems. In process of manufacturing and monitoring of the system high-skilled staff is required. Moreover, manufacturers of the details required by the navigation systems receive overhead profits. The non-manufacturing costs are related ...