Porokhnavets Y. Accounting and control of the usage of natural resources

The object is the process of forming the costs of extraction and processing of natural resources, in particular, the extraction and production of mineral water. The purpose is to deepen the theoretical positions, to develop methodological approaches and practical recommendations for improving the accounting and control of the use of natural resources in the process of extraction and processing by enterprises of fossil fuels. Methods - general scientific and empirical methods, formalization, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, system-structural and comparative analysis. The results consist in deepening the structure of economic processes and expanding the appellation of expenditures during the stages of realization of investment projects on exploration, preparation of deposits for exploitation, extraction and processing of natural resources, financial provision of additional expenses at closing of deposits and bringing of land plots to the natural state. Newness is to improve theoretical and methodological principles and develop practical recommendations on accounting and control of search and exploration works, the opening and closing of mineral deposits, extraction and processing of natural resources and the costs of their implementation. Introduced in the activity of PJSC "Dobra Voda", LLC "Mikulinetsky brewer", LLC "Kvasok" "Sanatorium" Sunny Transcarpathia" - workshop for bottling mineral water", LLC "Shayansky mineral water", LLC "Progress-S", Mukachevo State University. Scope - activity of mining enterprises.