| | PROBLEMS OF MODERN ECONOMICS, N 4 (36), 2010 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Sergeev I. B. Dean of the Chair of Economics,
Deputy Head of the Chair of Economics, Accounting, and Audit,
St. Petersburg State Mining Institute (University for Technology)
PhD (Economics), Professor Ponomarenko T. V. Assistant Professor,
St. Petersburg State Mining Institute (University for Technology)
PhD (Economics)
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| The article argues that instead of evaluation based on cost price, calculation should be conducted on the basis of just (market) cost, defined by the cost approach and capable of taking into account managerial flexibility. The authors discuss the advantages of the market cost approach, the systemic specificities of raw material assets and optional characteristics | Key words: mineral and raw material assets, just cost, real option, value of the real option | |
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