Zhovna O. Estimation of economic results of activity of ore mining and processing enterprises in view of economy of expenses.

The dissertation is devoted to development of toolkit and practical recommendations concerning of an estimation of economic results of ore mining and processing enterprises activity in view of economy of expenses. Methodical approaches to an estimation of expenses which allow to divide economy of expenses on proved and artificial parts are developed. Influence on indicators of efficiency of investment projects of those kinds of expenses and payments which are not the purpose of the estimated project is investigated, but reception of additional profit result. Indicators of an economic condition which allow to estimate separately ability of the enterprise in due time are developed to carry out of the current obligations and obligations of last periods. It is offered at planning dividend payments, expenses for consumption and the investment to carry out the additional analysis and to define well-founded profit which can be object for distribution. It is defined limiting size of a gain at which the enterprise can reach standard values of indicators of an economic condition. Methodical approaches to rationing of fixed expenses depending on an economic condition of the enterprise are improved. Methodical approaches to an estimation of change of an economic condition of the enterprise as a result of economy of expenses are developed. Results of the dissertation are introduced on JSC "UGOK" and Association "Ukrrupprom".