Krugla N. The estimation of economic results of an ore-dressing enterprise activities.

The research is devoted to the analysis of the existing mechanisms and methods of estimating the economic results of ore-dressing enterprise activities. It has been argued that the estimation factors system should be supplemented with the index characterizing the market value of an enterprise, namely, the change of ownership capital over the period. It is suggested that the acquired assets utility be estimated when determining the change of ownership capital. The algorithm for determining the profit factors has been modified with regard to both the discounts at settlement of liabilities or debts receivable and the sums of the debts servicing. The use of the “net” production volume factor as the index of economic effect has been substantiated, it being calculated as the difference between the actual and break-even production volumes with regard to the consumed resources in their natural expression. It is suggested that the amount of the “net” production volume increment should be made use of when assessing the expediency of an investment project. The implications of the research have been introduced at the state-owned joint-stock company “Ukrrudprom”, OJSC “InGZK”, OJSC “PivnGZK”, OJSC “PivdGZK”.