УДОСКОНАЛЕННЯ КЛАСИФІКАЦІЇ ВИТРАТ ПІДПРИЄМСТВ ГІРНИЧО-ЗБАГАЧУВАЛЬНОГО КОМПЛЕКСУ

Objective. The objective of the article lies in arrangement of modern scientific achievements in the field of cumulative and environmental costs classification at the enter- prises of mining complex and improvement of such classification taking into account pat- terns of industrial structure. Methods. In preparation of the article such general and ad hoc methods of scientific studies were used: generalization and abstraction methods, methods of induction and de- duction, comparison, tabulation procedure, analysis and design, logical method, historical method, dialectical method etc. Results. The characteristic features of costing at mining complex enterprises are de- fined. The critical analysis of modern scientific achievements in the field of such costs classification at mining complex enterprises is done. The classification of cumulative and environmental costs is improved taking into account patterns of industrial structure where these enterprises operate. A structured logical model of the environmental costs classifica- tion is worked out. The relationship between costs classification and cost controlling at the enterprises of mining complex is set up.