Factorial analysis of amortization in the cost of coal by types of fixed assets

Abstract

The new procedure of depreciation accrual for some types of fixed assets of mining enterprises, based on the principle of reimbursement of their cost in proportion to the amount of worked reserves, in the development of which these fixed assets take part, complicates control over the cost of coal in terms of the depreciation component. The analysis is complicated by the fact that the amount of depreciation in the cost of production is accrued at the planned rate on the actual volume of production, while during the reporting period the amount of fixed assets and the amount of reserves, which determine the size of the planned rate, change.

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