Methodological principles for organization of monitoring in enterprises of natural recourse extraction
DOI:
https://doi.org/10.35774/10.35774/visnyk2018.01.125Keywords:
extraction, processing, natural resources, monitoring procedures, internal control.Abstract
The purpose of the research paper is to provide theoretical rationale for the methodology and organization of monitoring in branches of natural recourse extraction and processing. The main tasks of internal control and monitoring procedures by stages of natural resource management are outlined, namely: at the pre-exploratory stage, at the stage of conducting exploration and developing deposits, at the stage of extraction and processing of natural resources, at the completion of the project and closure of deposits.
For deeper understanding of the internal structure and tasks relevant to areas and directions of monitoring, the “target tree” method is applied, which enables to determine the following ways for organization of monitoring: evaluation of information support and organization of monitoring; detection, elimination and prevention of violations and ineffective activities; mobilization on the basis of control over internal reserves; control over compliance with social and environmental regulations.
The article provides characteristics of monitoring procedures at certain stages of the project on extraction and processing of natural resources, and identifies the main performers of such monitoring. Particular attention is paid to evaluation of project economic efficiency and control over compliance with social and environmental safety in locations of mining operations.
A set of benchmarks is proposed and might be used: at the pre-exploratory stage, at the stage of conducting exploration, at the stage of processing and producing finished products, at the completion (closing) of the project, and at the stage of restoration of the area around mines to their natural state. Based on the indicators described, information sources for monitoring operations are identified. It is stressed that within the framework of internal monitoring, compliance with social regulations and environmental safety standards play an essential role along with the organization of production and economic control in enterprises of natural recourse extraction.
References
Zadorozhnyi Z-M, Kafka S.M. Osoblyvosti diialnosti pidpryiemstv naftohazovoi promyslovosti ta yikh vplyv na oblik neoborotnykh aktyviv [Features of the enterprises of the oil and gas industry and their influence on the accounting of non-current assets]. Visnyk TNEU – The Heraald of TNEU, 2017, Issue 3 (85), p. 127-140 [in Ukrainian].
Kafka S. M. Osoblyvosti obliku vytrat na naftovydobuvnykh pidpryiemstvakh [Features of cost accounting at oil-producing enterprises]. Visnyk ZhDTU : Ekonomichni nauky. – The Journal of Zhytomyr State Technological University. Series : Economics, 2004, No. 4(30), p. 86-93 [in Ukrainian].
Pylypiv N. I. Oblik i kontrol zatrat na hazotransportnykh pidpryiemstvakh [Accounting and control of costs in gas transport companies], Ivano-Frankivsk: VDVT sIT, 2007, 364 p. [in Ukrainian].
Petrenko S. M. Informatsiine zabezpechennia vnutrishnoho kontroliu hospodarskykh system [Information support of internal control of economic systems], Donetsk : DonNUET , 2007, 290 p. [in Ukrainian].
Fedoronko N. I. Vnutrishnohospodarskyi kontrol na pidpryiemstvakh vuhilnoi promyslovosti : orhanizatsiini aspekty [Internal control at enterprises of coal industry : organizational aspects]. Torhivlia, komertsiia , pidpryiemnytstvo : zb. nauk. prats. –Trade, Commerce, Entrepreneurship : collection of research papers, Ternopil : TNEU, 2014, Issue. 16, p. 190-193 [in Ukrainian].
Resler M. V. Udoskonalennia operatyvnoho kontroliu dlia efektyvnoho upravlinnia na metalurhiinykh pidpryiemstvakh [Improvement of operational control for effective management at metallurgical enterprises]. Zbirnyk naukovykh prats Tvriiskoho derzhavnoho ahrotekhnolohichnoho universytetu. – Collection of scientific papers of the Tavria State Agrotechnological University, 2012, No. 2 (187), Vol. 3, p. 144-153 [in Ukrainian].
Krupka Ya. D., Romanchuk A. L. Oblik i kontrol operatsiinoi diialnosti na pidpryiemstvakh promyslovosti budivelnykh materialiv [Accounting and control of operations at enterprises of building materials industry]. Chernivtsi : Misto, 2011, 296 p. [in Ukrainian].
Zadorozhnyi Z. V. Vnutrishnohospodarskyi oblik v budivnytstvi [Internal accounting in construction], Ternopil : Ekonomichna dumka, 2006, 336 p. [in Ukrainian].
Deriy V. A. Vytraty i dokhody pidpryiemstv u systemi obliku ta kontroliu : monohr. [Costs and revenues of enterprises related to accounting and control : monograph] Ternopil : TNEU, Ekonomichna dumka, 2009, 272 p. [in Ukrainian].
Butynets F. F., Vyhovska N. H., Maliuha N. M., Petrenko N. I. Kontrol i reviziia [Control and audit]. Zhytomyr : PP “Ruta”, 2002, 544 p. [in Ukrainian].
Valuev B. Y., Gorlova L. P., Muravskaia V. V. Kontrol v sisteme vnutriproizvodstvennogo khozrascheta [Control in the system of intra-productive cost accounting], Moscow : Finance and Statistics, 1987, 239 p. [in Russian].
Vyhovska N. H. Hospodarskyi kontrol v Ukraini : teoriia, metodolohiia, orhanizatsiia [Economic control in Ukraine : theory, methodology, organization], Zhytomyr : ZhDTU, 2008, 532 p. [in Ukrainian].
Polozhennia (standart) bukhhalterskoho obliku 33 “Vytraty na rozvidku korysnykh kopalyn” [Regulation (standard) of accounting 33 “Mining exploration expenses”], from : zakon.rada.gov.ua/go/z0844-08 [in Ukrainian].
