MINING RENT: PECULIARITIES OF FORMATION AND MANIFESTATION IN ACCOUNTING

Abstract

Pupose - to formulate the nature of mining rent, set the order of its formation and information support of the management of the specified type of rent. Methodology of research. Theoretical and methodological basis of research made regulations, scientific works of domestic and foreign scholars on economic and legal relations in the sphere of subsoil use. To ensure the authenticity and validity of the results of research to achieve the objectives following methods were used: analysis, synthesis, induction, deduction, abstraction, idealization and generalization - for the development of the theory and methodology of accounting rent; bibliographic and bibliometric analysis – for the identification of trends of economic and legal relations in the sphere of subsoil use; comparative legal method - for study legislation regulating subsoil; mathematical and statistical methods - for describe the results of the study on the assessment of mining rent. Findings. In the article the essence and method of formation of mining rent entity to manage it. The essence of rent as an object of accounting, the method of evaluation and reflection on accounts. A number of primary documents and forms to create internal reporting of information on mining rent requests management personnel. Done overview of areas of distribution of mining rent. Originality of research results is a substantiation of theoretical principles and practical recommendations for your display formation of mining rent entity in the evaluation, reflection on accounts proposed forms of primary documents, allowing form data to control mining rent. Practical value of the study results is that the results of research aimed at improving accounting as information source management company and can be used Methodological Council for Accounting and businesses.