ECONOMY, ORGANIZATION AND MANAGEMENT
Название
About order of cost forming for material resources at mining and concentrating enterprises
Авторы
Rovenskikh V. A., Slabinskaya I. A.
Информация об авторах
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.
Реферат
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.
Ключевые слова
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
русский
Полный текст статьи