Altın Madenciliği Şirketleri Rezervlerinin Verimliliğinin Muhasebe ve Ekonomik Analiz Bakımından Değerlendirilmesi: Rusya’da Bir Uygulama
Evaluation of Gold Mining Companies Reserves Efficiency in Terms of Accounting and Economic Analysis: The Case of Russia

Summary/Abstract: Considering the development of technologies and methods aimed at improving the performance indicators of gold mining companies, new requirements are constantly emerging for substantiating the effectiveness of managerial decisions, they are constantly being improved and become more effective, which determines the theoretical and practical interest in the problems studied by the authors. The main purpose of the article is to offer methodological developments and recommendations for analyzing the efficiency of economic activities on the basis of accounting reporting, to recognize the reserves and give recommendations for more efficient use of resources. The subject of the article is economic activity is PJSC Seligdar. This study includes elements of scientific novelty and, in addition to introducing new methods of economic analysis, the authors also applied the studied theory in practice, namely: a generalized model has been developed for the implementation of key performance indicators in the form of a software product. The developed model of the article can be applied in order to effectively manage the largest gold mining companies. The conclusions of the research presented in this scientific article will allow specialists to improve and enhance the quality of analytical work in the field of economic analysis of the activities of gold mining enterprises and the search for reserves for their effective use.

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