The directions of innovation implementation at the mining enterprise are identified and it is shown that modernization of production is necessary at all existing technological processes to ensure the rhythmic production of all types of commercial products with certain qualitative indicators. The technical and economic indicators of Mikhailovsky GOK for 2001-2003 were analyzed, the reconstruction of the excavator park of the open pit was substantiated, the innovative potential of the plant was evaluated. An economic and mathematical model for determining the boundary conditions of leasing efficiency has been developed, taking into account the following factors: the rate of income tax and property tax, the interest rate on the loan for the lessee and the lessor, the annual rate of insurance payments, the discount rate, the service life of leasing equipment under normal and accelerated depreciation.
