The article is devoted to the issues of planning and budgeting of mining enterprises. External conditions (mining and geological, mining engineering, weather) have a significant impact on the volume of production of finished products and the amount of conditionally variable expenses of a mining enterprise. A different combination of these conditions during a calendar year leads to a change in the volume of production of finished products per unit of time, which creates uncertainty and complicates the planning and budgeting process. The paper proposes a method for calculating the planned volume of production of finished products, taking into account various external conditions, the limitations (limits) that should be taken into account when calculating the volume of production are disclosed. The methodology is developed taking into account the peculiarities of the technological process of production of finished products (fractional crushed stone) of a mining enterprise. Methodological tools of the research: analysis of statistical data on the industry and individual mining enterprises, analysis of the practical activities of mining enterprises. The factors that have a significant impact on the volume of production of finished products in the mining industry are considered. A three-factor multiplicative model is constructed that allows taking into account the influence of mining, geological, mining and weather conditions on the volume of production of finished products of a mining enterprise.
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