The problem of centralized accounting vvvdvvvdvinut all the practice of socialist construction: the implementation of the sectoral principle of management, the widespread use of automated systems in the national economy and the associated use of electronic and computing machines, further improvement and cheapening of the management apparatus and reducing the cost of its maintenance. For the coal industry, in connection with the elimination of multilink management and the creation of production associations, this problem is especially important. It is necessary to study it comprehensively and take such decisions that would contribute to the transformation of centralized accounting into a real management function with all the inherent qualities of this function.

The problems of economic analysis in the coal industry began to be developed in 1921-1927. To this time belong works, which not only investigated the relevance of this or that indicator, but also carefully developed the methodology of analysis of labor productivity, cost and profitability. In these and subsequent years, the beginning of technical and economic analysis of the cost of production and labor productivity was laid. ...

In connection with the fact that the development of the socialist national economy is ensured by internal savings, which are determined by the reduction of production costs, the importance of this indicator is extremely great. The task of reducing production costs is of particular importance at the present time, when the Communist Party and the Soviet government continue to develop heavy industry at a high rate and at the same time organize a steep rise in agriculture and the production of consumer goods. In order for the struggle to fulfill and overfulfill production costs to proceed successfully, it is necessary to organize systematic and careful control over their implementation. The most important means of such control is reporting on the production costs. In modern literature on accounting in the coal industry, insufficient attention is paid to the issues of constructing production costs reports. This article provides a number of practical proposals for improving production costs reports in coal mines in order to improve control over the fulfillment and overfulfillment of plans to reduce coal costs.