Coal occupies the main place in the fuel balance of our country. In the decisions of the XX Congress of the CPSU for 1960 the level of coal production is determined at 593 million tons. This level can be achieved if there is a significant increase in labor productivity in the coal industry. As a consequence, the study of dynamics and identification of reserves of labor productivity growth in this branch of production is of great importance for the USSR economy.

Cost of coal in the coal industry as a wholeThe level of production costs of various industries during the war changed differently in comparison with the pre-war level. In the mining industry, including the coal industry, as well as in some other industries, the cost of production increased significantly.

Differential rent should benefit the state. If differential rent were to remain in the mine that produces it, it would result in it receiving unjustified profits, an excessively high profitability as a result of better natural conditions, and not as a result of savings, the use of new technology and improved organization of production. In addition, receiving high profits would not stimulate mines to further struggle to reduce production costs and increase profitability. On the other hand, the mine that operates under worse natural conditions, the cost of coal of which is significantly higher than the selling price, should receive a significant state subsidy. Such a mine would be deprived of the incentive to strive for profitability, since its loss is covered by the state. Thus, the establishment of selling prices and the consideration of differential rent are of great importance for improving the quality of work of each mine and the entire coal industry as a whole.

The production task is the basis for drawing up a production plan, which must first of all take into account the use and load of existing fixed assets, the capital construction plan, and also identify organizational and technical measures that ensure the implementation of the plan. Therefore, the main elements of the production plan are as follows. Determining the need for raw materials (if any), various materials, fuel, i.e. drawing up a material supply plan. A labor plan, including a plan for the need for labor and wages, as well as labor productivity indicators arising from the technical plan. A production estimate, which reflects all the results of the plan and previously achieved production results and establishes a cost reduction plan. The basis for drawing up production estimates are standards for the consumption of material elements of production and prices. A financial plan that defines financial relations with budgetary and credit institutions, the procedure for financing and the growth of savings. A capital construction plan, to some extent independent, but closely linked to the production program.