This article is dedicated to consideration of the specific features and perspectives of the world and Russian platinum group metals resource base, the changes in supply and demand for platinum and palladium from the beginning of the century. The predictive estimation of platinum and main platinum group metals prices made by different experts and analysts is included.

The theoretical and practical aspects of financial and management accounting of expenditures in Russian and international practice under conditions of market, planned and emerging economies are considered. The author proves that it is necessary to adjust the native systems, methods of cost management and accounting to the specific conditions of production with integrated processing of compounding mineral raw materials.