Theoretical and methodological aspects regarding the evaluation of a super-resource product

Author(s):  
Adam Bodayuk

The subject of the study is the value of geological objects investigated for the needs of defining a number of concepts related to economic and fiscal geology. The purpose of this article is to substantiate the nature of resource-resource fiscalization of subsoil use and methods of estimated calculation of its indicators. Methodology of work – the method of monographic analysis (in determining the cost-resource approach); method of abstract-logical analysis (in defining the system of concepts of economic and fiscal geology); method of generalization (when forming conclusions and suggestions). Methodology of work – method of abstract-logical analysis (in defining the system of concepts of fiscal geology, in particular, fiscal subsoil-resource product); monographic analysis (when using the resource-cost approach), volumetric- geochemical method (to quantify the estimated and prospective resources by the results of geochemical studies); comparison and generalization (when forming conclusions and proposals). Results of work. According to the results of the conducted researches of the essence, content, processes of subsoil use and methods of determining its cost indicators, according to literature sources and official documents, certain fiscal concepts of fiscal geology are substantiated. The essence of resource-based fiscalisation in subsoil use is defined as the conduct of certain studies of subsoil objects, the allocation of subsoil products, the determination of their resource indicators, and the establishment using official and non-official methods of value of these objects.The value-for-money approach to the evaluation of the subsoil resource product (required) is substantiated. This approach first distinguishes the explorable geological object, further distinguishes it from subsoil resources, then provides these products with specific methods of value estimation. These estimates determine the expected sale price of the property, the cost of renting the property, permanent ownership, permanent use, etc., as well as payments to the state treasury. Conclusions and suggestions. Cost and resource fiscalisation is interpreted as the determination of the fiscal value of subsoil resources products, on the basis of which the fiscal payments are calculated. The methodologies for calculating the cost of mining are necessary with certain additions and practical calculations combined into a recommendation document, discuss it, check it in practice, make certain adjustments and officially approve it for use in determining the fiscal value. Keywords: subsoil, minerals, resources, costs, expenses, extraction, payment.

2017 ◽  
Vol 15 (2) ◽  
pp. 72-84
Author(s):  
Andri Ikhwana ◽  
Saepul

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.


2019 ◽  
pp. 78-84
Author(s):  
Iuliia Kalynichenko ◽  
Diana Nazarian

The components of value are determined. The ranking of factors, which influence the cost of buildings the monuments of architecture, is carried out. It is proved that such factors as the historical and artistic value of a buildings-monuments increase the value of the object of estimation and, at the same time, make expensive assessments, substantial expenses for restoration, repair and maintenance. It is substantiated that the prestige of the architectural monument increases the income from the use of commercial premises located in it. However, the more unique a monument, the more encumbrances and restrictions exist in the implementation of any transaction, in the conduct of economic activity in the premises that are located in such a building. The variant of classification of architectural monuments according to the method of use is suggested. The peculiarity of application of three generally accepted in the world practice of estimation of methodical approaches to determination of cost of architectural monument is analyzed. The main advantage of the cost approach is the ability to accurately determine the value of low-performing markets. Without cost analysis it is impossible to make informed decisions about the feasibility of projects for the reconstruction of architectural monuments. However, it is virtually impossible to determine accurately the cost of materials and construction technologies that existed at the time of construction of the monument. A comparable approach can only be used when assessing the premises located in buildings-monuments of urban background construction. In this case, the comparative approach will have a complementary character with respect to the results obtained by other approaches. It is proved that the use of an integral coefficient that takes into account the value of an architectural monument as an object of cultural heritage does not affect the final value of the value of the commercial premises in which it is located. It is substantiated that the main methodological approach for estimating the value of commercial premises located in monuments is the income approach. The main criterion for investment attractiveness of commercial real estate is profitability. In determining the value through the use of a return approach, in addition to a retrospective analysis, possible scenarios for future activities are modeled.


Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 103-109
Author(s):  
Yuri Nanda Larasati ◽  
Jafril Khalil

Regulation of the financial services authority (OJK) No. 31/POJK.05/2016 on Venture had arranged that the financial services agency on the basis of the law of pledge is in coaching and supervision OJK. Yet the existence of laws – invitation to Governing Enterprise pawn shops causing business activities conducted by the above parties are not yet regulated. The condition is feared could cause harm to the consumer society. The purpose of this research is to know the procedures, mechanisms, protection of goods and guarantee the consumer on an informal pledge financing, methods of determination of the cost of maintenance of the goods and the goods of the execution mechanism of the pledge as well as protection for the collateral items are viewed from the side of the consumer by looking at laws-invitations and Sharia. To find out whether the pledge have gotten permission from OJK. This research uses qualitative research methods with the study of library research, field data and simulations. The approach used in this study is the empirical juridical approach. Elaboration upon the results is discussed further in this article.


2017 ◽  
Vol 3 (1) ◽  
pp. 42
Author(s):  
Roshanira Che Mohd Noor ◽  
Nur Atiqah Rochin Demong

Providing a safe and healthy workplace is one of the most effective strategies in for holding down the cost of doing construction business. It was a part of the overall management system to facilitate themanagement of the occupational health and safety risk that are associated with the business of the organization. Factors affected the awareness level inclusive of safety and health conditions, dangerous working area, long wait care and services and lack of emergency communication werethe contributed factors to the awareness level for the operational level. Total of 122 incidents happened at Telekom Malaysia Berhad as compared to year 2015 only 86 cases. Thus, the main objective of this study was to determine the relationship between safety and health factors and the awareness level among operational workers.The determination of this research was to increase the awareness level among the operational level workerswho committing to safety and health environment.


2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing


2020 ◽  
pp. 73-75
Author(s):  
B.M. Bazrov ◽  
T.M. Gaynutdinov

The selection of technological bases is considered before the choice of the type of billet and the development of the route of the technological process. A technique is proposed for selecting the minimum number of sets of technological bases according to the criterion of equality in the cost price of manufacturing the part according to the principle of unity and combination of bases at this stage. Keywords: part, surface, coordinating size, accuracy, design and technological base, labor input, cost price. [email protected]


1981 ◽  
Vol 101 (1) ◽  
pp. 98-106
Author(s):  
Koichi Nara ◽  
Susumu Yamashiro ◽  
Toichiro Koike

Sensors ◽  
2021 ◽  
Vol 21 (3) ◽  
pp. 992
Author(s):  
Valeriu Savu ◽  
Mădălin Ion Rusu ◽  
Dan Savastru

The neutrinos of cosmic radiation, due to interaction with any known medium in which the Cherenkov detector is used, produce energy radiation phenomena in the form of a Cherenkov cone, in very large frequency spectrum. These neutrinos carry with them the information about the phenomena that produced them and by detecting the electromagnetic energies generated by the Cherenkov cone, we can find information about the phenomena that formed in the universe, at a much greater distance, than possibility of actually detection with current technologies. At present, a very high number of sensors for detection electromagnetic energy is required. Thus, some sensors may detect very low energy levels, which can lead to the erroneous determination of the Cherenkov cone, thus leading to information errors. As a novelty, we propose, to use these sensors for determination of the dielectrically permittivity of any known medium in which the Cherenkov detector is used, by preliminary measurements, the subsequent simulation of the data and the reconstruction of the Cherenkov cone, leading to a significant reduction of problems and minimizing the number of sensors, implicitly the cost reductions. At the same time, we offer the possibility of reconstructing the Cherenkov cone outside the detector volume.


2021 ◽  
Vol 1 (9) ◽  
pp. 79-84
Author(s):  
NGUYEN THI THU HUONG ◽  
◽  
O. N. LARIN ◽  
◽  

The article describes the factors associated with the planning of logistics support for the disposal of household electronic waste. Identifying these factors plays an important role in coordinating to ensure the cost-effectiveness of the costs of recycling e-waste at all stages of the supply chain from the source of waste to where it is accumulated and then recycled. The article describes the importance of such processes as: the development of a method for determining the volume of household electronic waste generated in the administrative-territorial district, the creation of a network of waste collection points, the determination of the amount and throughput of waste collection points, the need to organize garbage collection from the place of collection at the lowest cost. The study was conducted on the basis of an analysis of official statistics from the five most populous cities in Vietnam and thirty regions of Hanoi.


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