摘要：The article deals with the experience of optimization of the production cost by the implementation of the micro-element labour rate setting at the "KAMAZ", OJSC, the application of which can help to reduce production costs and losses and increase the efficiency of the truck manufacturing enterprise. According to the au-thors, elimination of non-value added actions will re-duce significantly the production cycle and reduce the final production cost.
关键词：process costs; time standards; production loss; loss of working hours; unnecessary actions; microelement la-bour rate setting; effectiveness
