ECONOMY, ORGANIZATION AND MANAGEMENT
ArticleName
About order of cost forming for material resources at mining and concentrating enterprises
ArticleAuthors
Rovenskikh V. A., Slabinskaya I. A.
ArticleAuthorsData
V. A. Rovenskikh, Head of Department of Economic and Record Keeping, e-mail: rovensc@mail.ru; I. A. Slabinskaya, Business Accounting and Audit, Professor, Doctor of Economical Sciences, e-mail: slabinskaja@intbel.ru, Gubkin Department of Belgorod State Technical University named after V. G. Shukhov.
Abstract
The description of accounting policies of cost forming for material resources at the mining and concentrating plants of KMA region has been done. It corresponds to regulatory document, effective in Russia, to features of mining business and promotes its efficiency development.
keywords
Material resources, business accounting, supply and production stages, content of expenses, cost, current assets, market prices, main materials, wastes, business efficiency.
Language of full-text
russian
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