About order of cost forming for material resources at mining and concentrating enterprises

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ECONOMY, ORGANIZATION AND MANAGEMENT
Название	About order of cost forming for material resources at mining and concentrating enterprises
Автор	Rovenskikh V. A., Slabinskaya I. A.
Информация об авторе	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
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