On the reporting of mines on cost price

Abstract

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.