Проблема централизованного учета ввдвинута всей практикой социалистического строительства: осуществлением отраслевого принципа управления, широким применением в народном хозяйстве автоматизированных систем и связанным с этим использованием электронных и вычислительных машин, дальнейшим совершенствованием и удешевлением аппарата управления и сокращением расходов на его содержание. Для угольной промышленности, в связи с ликвидацией многозвенности управления и создания производственных объединений, указанная проблема имеет особенно большое значение. Необходимо всесторонне исследовать ее и принять такие решения, которые способствовали бы превращению централизованного учета в реальную функцию управления со всеми присущими этой функции качествами ...
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.
