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Vol 206
Pages:
204-208
Download volume:
RUS
Article

System of distribution expenses as basis of adoption of administrative decisions

Authors:
P. S. Tsvetkov1
V. M. Vasiltsova2
N. Y. Lobanov3
About authors
  • 1 — student National Mineral Resources University (Mining University) ▪ Orcid ▪ Elibrary ▪ Scopus ▪ ResearcherID
  • 2 — Ph.D., Dr.Sci. professor National Mineral Resources University (Mining University)
  • 3 — Ph.D., Dr.Sci. professor National Mineral Resources University (Mining University)
Date submitted:
2013-01-26
Date accepted:
2013-03-29
Date published:
2013-12-27

Abstract

In paper the problem of distribution of expenses at the companies with complex processing of mineral raw materials is considered. The method of distribution of expenses on an example of the mining company and its defects is defined. In the conditions of instability in the market of mineral raw materials the minimum limit of the price for each type of production is established, the analysis of offered system of distribution of expenses is carried out and expediency of its application at this company is defined.

Область исследования:
(Archived) Economics and management
Keywords:
distribution of expenses prime cost complex processing mining companies
Go to volume 206

References

  1. Larichkin F.D. Scientific basis of efficiency of the complex use of mineral raw material. Apatity, 2004.
  2. Nikolaeva S.A. Management accounting: problems of adaptation to the Russian theory and practice // Finance. 2004. N 1-3.
  3. Sheremet A.D. Management accounting: the text-book for higher educational institutions. Moscow, 2009.
  4. URL: http://www.eurochem.ru/investors-ru/rf_disclosure/annual-reports-rf/?lang=ru

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