“VNIPIpromtekhnologii” JSC (Moscow, Russia):

Kuznetsov A. G., Head of Technical-Economic Department, Candidate of Engineering Sciences
Boykov K. A., Deputy Chief Engineer, e-mail: kirill.boykov@yandex.ru

This article considers the problem of increasing of operation efficiency of existing Russian mining and metallurgical enterprises in the time of substantiation of prospective projects on the basis of analysis and forecast of cost price, according to the “direct-costing” system. Use of this methodological approach allows to carry out more objective and correct estimation of new technical, technological and organization-management strategic solutions in the conditions of operating enterprises. These solutions are directed on increasing of operation efficiency of these enterprises in conditions of changing parameters of their work. The most urgent task is division of exploitation costs into semi-fixed and related constituents for large mining-metallurgical enterprises (associations), including extraction, processing, provision and service departments with unified control center. Authors of this article carried out the research of this problem on example of basic Russian uranium-extraction enterprise – Priargunsky Mining and Chemical Works. There was made a proof that, using direct-costing system, calculation of forecast cost price of 1 t of extracted ore to 2020 at the Association allows to decrease the cost by 20-25%. At the same time, ignoring of this principle significantly increases the cost price, which leads to incorrect strategic conclusions. This system is recommended at all existing Russian mining and metallurgical enterprises with economical substantiation of prospective projects, directed on increasing of working efficiency of these enterprises.

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