Abstract: the article reveals the technological features of the processing of multicomponent raw materials, using the example of a tungsten-molybdenum deposit, which influence the construction of a cost accounting system and the calculation of the cost of production in complex productions.
It was revealed that the mineralogical composition and concentration of useful components of non-ferrous metal ores, technical conditions predetermine the transition of non-industrial ores to industrial ones. The article discusses the mineralogical features of tungsten-molybdenum ore, affecting the technological schemes of its processing. Much attention is paid to the issues of enrichment of tungsten-molybdenum ore, which allows to improve the quality of the mined ores by the content of metals and harmful impurities in them.
Considering the qualitative scheme of enrichment, showing the direction of products and the sequence of operations used in the enrichment process, as well as qualitative changes in products, you can identify the objects of cost accounting for production and costing objects.
The study showed that the structure of the production process with the integrated use of raw materials determines the organization of cost accounting for the production and calculation of the cost of the processed products, the latter, in turn, affect the objectivity of the assessment of the economic efficiency of complex use of raw materials.
Analysis of the organization and technology of processing of tungsten-molybdenum ores at mining and processing plants allowed us to identify the characteristic features of production with the complex use of raw materials, which should be taken into account when providing information and analytical support to the management of enterprises with integrated production.
Keywords: complex use of raw materials, multicomponent raw materials, technology, chemical processing