Articolul precedent |
Articolul urmator |
215 0 |
Căutarea după subiecte similare conform CZU |
005.52:553.048 (1) |
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SM ISO690:2012 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 |
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Conferința "Conferința internațională științifică de contabilitate" Chişinău, Moldova, 2-3 aprilie 2020 | |||||
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CZU: 005.52:553.048 | |||||
JEL: M41 | |||||
Pag. 277-286 | |||||
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Descarcă PDF | |||||
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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. |
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Cuvinte-cheie минеральные ресурсы, рациональное использование, истощение, двойственная модель, экономический потенциал, методика анализа, состав и оценка минеральных ресусров |
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