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ECONOMY, ORGANIZATION AND MANAGEMENT | |
ArticleName | About order of cost forming for material resources at mining and concentrating enterprises |
ArticleAuthor | Rovenskikh V. A., Slabinskaya I. A. |
ArticleAuthorData | 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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