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Vol 206
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System of distribution expenses as basis of adoption of administrative decisions

Pavel S. Tcvetkov1
V. M. Vasiltsova2
N. Ya. Lobanov3
About authors
  • 1 — Ph.D. National Mineral Resources University (Mining University) ▪ Orcid ▪ Elibrary ▪ Scopus ▪ ResearcherID
  • 2 — National Mineral Resources University (Mining University)
  • 3 — National Mineral Resources University (Mining University)
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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.

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  1. Ларичкин Ф.Д. Научные основы эффективно-сти комплексного использования минерального сырья. Апатиты, 2004.
  2. Николаева С.А. Управленческий учет: проблемы адаптации к российской теории и практике // Финансы. 2004. № 1-3.
  3. Шеремет А.Д. Управленческий учет: Учебник для вузов. М., 2009.
  4. http: // www. eurochem. ru / investors-ru / rf_disclosure / annual-reports-rf / ?lang = ru

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