Направления анализа и основные показатели использования минеральных ресурсов
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005.52:553.048 (1)
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РОМАНОВА, Ольга. Направления анализа и основные показатели использования минеральных ресурсов. In: Conferința internațională științifică de contabilitate: ISCA 2020, 2-3 aprilie 2020, Chişinău. Chișinău, Republica Moldova: Academia de Studii Economice a Moldovei, 2020, Ediția a 9-a, pp. 277-286. ISBN 978-9975-75-989-2.
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Conferința internațională științifică de contabilitate
Ediția a 9-a, 2020
Conferința "Conferința internațională științifică de contabilitate"
Chişinău, Moldova, 2-3 aprilie 2020

Направления анализа и основные показатели использования минеральных ресурсов

Directions of analysis and main indicators of mineral resources use

CZU: 005.52:553.048
JEL: M41

Pag. 277-286

Романова Ольга
 
Полоцкий государственный университет МО РБ
 
Disponibil în IBN: 6 ianuarie 2022


Rezumat

The article reveals the shortcomings of the existing methodology for the analysis of mineral resources, due to the mixing in the accounting of two types of valuation within one group of long-term assets and the reflection of mineral resources in accounting and reporting only at the actual costs of their attraction. A method for analyzing the use of mineral resources is proposed, which is based on the use of a different composition of mineral resources, depending on the form of legal control (own, improper) and the type of their valuation (based on actual costs, current market value) for the corresponding direction of analysis, which makes it possible to eliminate distortions analysis results by refining the calculation of existing indicators and makes it possible to define new indicators.

Cuvinte-cheie
минеральные ресурсы, рациональное использование, истощение, двойственная модель, экономический потенциал, методика анализа, состав и оценка минеральных ресусров