Feasibility of major update of production and accounting for using statistical methods in on mining processing plants

Viktoriya Serhiyivna Adamovs'ka, Kateryna Oleksandrivna Astafyeva


Abstract


The subject of the study is to determine the theoretical and practical nature of fixed assets at the ore with the need to update them. Improved conceptual apparatus on characteristics of fixed assets, due to renovation. The recommendations on the nature of moral wear and the need for its regulation. The implementation appropriate to the last detail by the coefficient update components, namely rationality identify financial resources to manage the moral deterioration.

Determining the feasibility renewal of fixed assets in mining enterprises, taking into account the moral wear should be carried out based on statistical methods and models indicating ways of rationing costs in carrying out their records.

Outlined rational use of correlation and regression analysis reduced cost depending on the price of acquisition of fixed assets. The latter is determined net of discounts (in monetary terms) and reduce the time of process downtime (in relative units) obtained as a result of the introduction of the estimated equipment.

In order to determine the practical feasibility of using correlation and regression modeling are model of rationality replacement excavator working model "ECG-10" a new model "Hitachi" PJSC "InGOK."

Reproduced approach outlines the prospects for further feasibility study updates the main production facilities in ore taking into moral obsolescence.


Keywords


plant and equipment; correlation and regression analysis; accounting

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References


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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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