One of the most essential problems of accounting shouts the realistic estimation of patrimonial elements, which could have a major influence over the quantity of firm benefit. The value is a main, economical concept for which there is no an unanimous definition. The appearance and existence of value is determined by more attributes. The study of recognition way of natural resources in conditions of technical progress impact over production is one of the most complex problems and the most discussible theories and modern practices. These problems involve an ensemble of criteria and specific motivation of decisional process in choosing the optimal production variant, in base of some influence factors with different intensities, in connection with the action target and social-economical existent conditions at a certain moment in society.