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Название Methodical approach to the system of internal distribution of profit for mining and metallurgical enterprises
Автор Chekmeneva E. V., Goremykina E. V., Luskatova O. V.
Информация об авторе Chekmeneva E. V., e-mail: Pytuluys@mail.ru.
Реферат The methodic approach to forming and internal distribution of profit for a large mining and metallurgical enterprise between its structural branches is proposed on the base of the ratio of internal profit distribution. The essence of such approach concludes in profit distribution to the permanent and varied distributing parts. Criteria allowing to adjust aimed development of this enterprise in general and to optimize the volume of assets left to separate production departments are obtained. Determination of the profit sum for structural departments makes it possible to apply transfert prices for internal price forming.
Ключевые слова mining and metallurgical enterprise, structural department, profit, expenses, ratio of internal distribution, estimating criteria.
Language of full-text русский
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