Modernization of accounting and management of costs with complex usage of mineral raw materials (Second edition, revised and enlarged)


F. D. Larichkin, A. G. Vorob'ev, Tz. Voutov

This book presents the modern status, potential possibilities and definition of development of complex usage of multicomponent mineral resources for the purpose of increasing of Russian economics efficiency.
There were considered the evolution and modern points of view of Russian and foreign scientists and specialists about the most important theoretical and applied questions of accounting, calculation and management of costs at mining enterprises with deep complex processing of multicomponent mineral raw materials under market conditions.
There were identified the specific peculiarities and formation regularities of aggregate combined production costs and differentiation direct and indirect costs on each manufactured product of multicomponent raw materials. On the basis of this, with application of interdisciplinary approach, there were described the critical analysis and disadvantages of famous traditional approaches and methods. There was also substantiated the most rational methodology of calculation of individual cost price of the basic and by-product value components of combined multiproduct mining industry.
There was explained the modernization necessity of methodology and organization of accounting, calculation and management of costs at Russian mining enterprises with application of advanced foreign practice, international standards of financial statements and information technologies, on the basis of ERP-systems (Enterprise Resourse Planning System).
This book is intended for the specialists of scientific, research and project organizations and industrial enterprises of mineral and raw material complex, as well as for the students of geological, mining, chemical and metallurgical, and economic universities.

Language of edition: Russian.


ISBN: 978-5-98191-072-2
Страницы: 180
Переплет: hardcover
Издатель: Ore and Metals PH
Язык: Русский
Год издания: 2013

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Contents:

 

INTRODUCTION
Chapter 1. DEVELOPMENT OF COMPLEX USAGE OF MINERAL RAW MATERIALS IN SOCIAL AND ECONOMIC DEVELOPMENT OF THE COUNTRY
1.1. Russian complex of mineral raw materials in global economy
1.2. Retrospective analysis of complex usage of mineral raw materials
1.3. The basic peculiarities and advantages of combined industries with complex usage of raw materials
1.4. Formation of the conceptual apparatus of complex industries
1.5. Peculiarities of increasing of industrial reserves and economic growth of mining enterprises due to the combined complex usage of resources of subsoils
          1.5.1. Zhairem deposit
          1.5.2. Concentration wastes (tails) of Kovdor Ore Dressing and Processing Enterprise
Chapter 2. EVOLUTION OF METHODOLOGY OF ACCOUNTING AND MANAGEMENT OF COSTS
2.1. Basic organization systems of accounting of industrial costs and calculation of the production cost price
2.2. Gneralization and classification of methods of calculation of the production cost price with complex usage of raw materials
          2.2.1. Russian experience
          2.2.2. Foreign experience
2.3. Comparative analysis of calculation methods of the production cost price in complex industries and its reasonable usage boundaries
2.4. Recommended methodology of accounting and calculation of cost price and cost management in the combined complex industries
2.5. Methods of accounting and capitalization of costs for development and extraction of mineral resources: International Approaches and Russian practice
Chapter 3. SYSTEMS OF ACCOUNING AND MANAGEMENT OF RESOURCES AND COSTS, USING THE AUTOMATED INFORMATION TECHNOLOGIES
3.1. Modern information technologies
3.2. Informational modernisation of mining enterprise, on the basis of introduction of ERP-systems
3.3. Cost management at mining enterprise, using the ERP-systems
          3.3.1. Formation of cost price, according to various accounting methods
          3.3.2. Calculation of cost price of manufacturing products in the context of various elements of costs
          3.3.3. Including of indirect, general production and general economic costs into the cost price
CONCLUSION
REFERENCES