Complexitatea determinării costului efectiv al mineralelor utile extrase

Abstract

In the context of perpetual transformations in the extractive sector, under the impact of processing technologies it is increasingly problematic for managers to make decisions in calculating the effective cost of mineral resources. In this article are exposed some analysis about notion of mineral resources, how to calculate the effective cost of useful minerals extracted. The case study transposes the way of calculating and distributing the cumulative costs between the volume of finished products (which have undergone the processing operation) and the volume of production in progress (the volume of useful minerals to be processed in the next month). CZU: 657.471.1:549; JEL: M41; DOI: https://doi.org/10.53486/issc2024.21