Genalyuk V. Economic mechanism to determine and forecast production costs of enterprises of iron-ore industry.

In the dissertation the ways to improve economic mechanism when determining and forecasting costs of an enterprise are explored, with iron-ore mining and processing enterprises as objects of the study. The essence of economic category "financial resources" of an enterprise was studied in the work. The author proposed a mechanism to determine a real value added tax payments to be paid. The scheme of tax operative accounting department, personnel and its functions were also developed. The system of operative accounting have been successfully realized at JSC "PivnGZK" (north mining and concentrating integrated works) and ensured good results. Information data to analyze expenditures of iron-ore enterprises was organized. Improvements in the methods of analyzing the system "costs-production-profit" regarding working conditions of the enterprises and practical calculations were made. With the help of the methods proposed by the author it became possible to calculate potential of every production section inside an iron-ore enterprise and invest funds properly. Methods to estimate investment projects were updated, improved and help to assess their results more correctly and to optimize sources of financing.