Keyword: «mining and processing industry»

FEATURES OF ACCOUNTING AND ANALYSIS OF COSTS IN THE MINING AND PROCESSING INDUSTRY

Authors:

Lidiya Dmitrieva,

Oksana Shalopanova

The article discusses the features of accounting and cost analysis in the mining and processing industry using the example of Karelsky Okatysh Open Joint Stock Company. The formation of costs of production and circulation is being studied. The technique of cost analysis for production and sales is considered.

Keywords: costs, cost management, costing items, cost classification, mining and processing industry