Bondarenko T. Accounting and control of cost value (an ore-dressing enterprises)

It is investigated theoretical, methodological and practical bases of the account and the control indirect expenses at ore dressing combines. The place and a role of the mining industry in economy of Ukraine, its feature in conditions of market relations is determined; it is revealed prominent features of activity which influence construction of account and control systems. It is specified economic sense of expenses and the industrial cost price of production in modern conditions. The place and a role of the cost accounting in the general registration system of ore dressing combines is determined and recommendations concerning to its organization are developed. The technique of the analytical account indirect expenses which provides unity of information requirements of all users of the information is proved. The expediency of allocation in the general system of the internal control of two functional subsystems is proved: the intra-economic and budgetary-analytical control. The structure of objects of the control is advanced and functional connection with its subjects is constructed. The implications of the research have been introduced at the state-owned joint-stock company (OJSC) "InGZK", OJSC "PivdGZK".