The valuation of cost of the mining company in the reorganization
About authors
- 1 — Student Saint Petersburg State Mining Institute (Technical University)
- 2 — Ph.D. Associate professor Saint Petersburg State Mining Institute (Technical University)
Abstract
There are different approaches and methods of valuation of cost of the company. Valuation of cost of the mining companies differs from a valuation of the others by some features. The most important of them is necessity of valuation mineral resources belonging to it. In work valuation of cost of the mining company is considered (for example, JSC «SOBR»). Company cost is evaluated with the positions of the two approaches: the cost and profitability, with allowance for the features inherent in mining branch. The problems arising at valuation of cost of the mining company are formulated.
References
- Бурде А.И. Горное законодательство США и некоторые особенности аналогичного законодательства ряда других стран. СПб: АБС, 1998. 96 с.
- Международный оценочный консорциум [электронный ресурс]: URL: www.valnet.ru. «Методические рекомендации по технико-экономическому обоснованию кондиций для подсчета запасов месторождений твердых полезных ископаемых (кроме углей и горючих сланцев)». Утв. Министерством природных ресурсов России 15.03.99 г.
- Оценка бизнеса: Учебник / Под ред. А.Г.Грязновой, М.А.Федотовой. М.: Финансы и статистика, 2000. 512 с.
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