The authors closely consider the economic performance behavior of Russia’s top eight mining and processing plants over the period of a few years. Sustainability of the companies and high demand for their products in the market are highlighted. An important criterion of liquidity position of mining and processing plants (MPP is English for the Russian GOK) is the change in the net assets which have on the whole grown over the period under analysis from 38,5 to 52,8 BRub, i.e., 1.37 times. After a decline in the post-crisis period (2015–2016), the index of the net assets increased by 31 % in 2018. Inventories of all GOKs increased, and the annual average values jumped 2 times (Lebedinsky GOK–2.15 times, Mikhailovsky GOK–2.3 times, Kovdor GOK and Karelski Okatysh–2.4 time, other GOKs–1.2–1.5 times). This proves stability of the liquidity positions of the test companies. A steadily growing trend was observed in buildup of the permanent assets of GOKs: this index of the test companies was 9.6 BRub in 2011 and 22.9 BRub in 2018 (a 2.4 times growth). The highest rate growth was demonstrated by the largest GOKs: Lebedinsky (2.8 times), Stoilensky (3.4 times) and Kovdor (2.1 times). At the same time, there is a downward trend in profitability of the test GOKs, which, by the authors’ opinion, dictates the corporate governance improvement. Efficiency of the corporate governance and competitive ability of a company drastically depend on: capacity of equipment in each process stage; quality of interaction between process stages; balance of capacities of process stages; high-skilled staffing level of each link in the production chain; efficiency of management; quality of information accumulation of current data on the behavior of each production chain link.
On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction
