The shortcomings of the existing cost management system at mining enterprises are noted, and the advantages of the operational management system, the implementation of which will allow the management of enterprises to make the best management decisions, are also considered. The cost accounting system that is currently in use at mining enterprises does not allow for evaluating and monitoring the performance of individual production units and does not provide information about where costs arise. In this connection, there is a need to create a new system for managing production costs. In order to create such a system at enterprises it is necessary to improve the organizational structure of the enterprise, standardization of information of economic services, organization of information system on the basis of automated multifunctional network systems. The application of new methods of cost accounting will increase the efficiency of enterprise management.
