The currently used system of planning indicators of metal recovery at metallurgical enterprises has a number of shortcomings. Planning is carried out on the basis of reporting and statistical data in combination with expert evaluation, ie the basis is taken as a reporting indicator of metal recovery for the past year ...

A prerequisite for the development of self-financing at non-ferrous metallurgy enterprises is the development of economically justified prices for metal-containing raw materials, semi-finished products of own production, circulating products, materials, fuel, electricity and auxiliary production services ...

In the light of the decisions of the September (1965) Plenum of the Central Committee of the CPSU, the establishment of the optimal level of current assets both for the industry as a whole and for individual enterprises of the nickel-cobalt industry is of great importance.In turn, this necessitates the correct determination of the true values of individual categories of current assets, the evaluation of the existing methodology of their accounting and the impact of accounting errors on the economic performance of enterprises.This article is limited to the consideration of these issues by the example of the following.

In order to radically improve the rationing of raw materials consumption in the national economy, the introduction of technically and economically justified standards is of great importance to streamline and unify the methodology for compiling planned and reporting metal balances and obtaining reliable reporting indicators of metal recovery. As the analysis of production activities of nickel-cobalt industry enterprises has shown, the level of metal recovery indicators is established from metal balances. The reliability of these indicators is largely determined by the quality of accounting (weighing, sampling and chemical analysis) of raw materials, semi-finished products, commercial and dumped products, which are included in the incoming and outgoing parts of the balance sheet. Since the rationing of metal recovery and losses is mainly based on the reporting and statistical method in combination with expert evaluation, it is very important that the state of accounting at enterprises was at the proper height.