The significant reduction in the volume of production of concentrate at the Ordzhonikidzevsky mining and processing enterprise, which led to an increase in the cost of manganese ore and concentrate due to the increase in specific conditional-fixed costs for mining of overburden rocks by the bucket wheel complexes is analyzed. The dependencies between the cost of ore and concentrate on the volume of ore production and concentrate production are determined. As a result of the unevenness of production volumes and the unevenness of the volumes of shipment of production that do not coincide with each other, is substantiated that the mining and processing enterprise has to block certain amounts of funds, which leads to increased production costs.