MANAGEMENT ACCOUNTING, AN IMPORTANT SOURCE OF INFORMATION FOR THE DECISIONAL PROCESS IN THE COAL MINING INDUSTRY

摘要

Currently, the evolution of the coal mining industry is marked by a growth in the interdependencies with the surrounding environment, it being conceived as a cybernetic system, reflected both in the ?inputs” represented by the production factors, as well as the ?outputs” identified in the material goods, works or services through which they are integrated in the national or international environment. To adapt to this new kind of enterprise, the first position is ta ken by the general informational system, and inside it, by the cost informational system. For the information on cost accounting to be a basis for substantiating decisions, management accounting must provide certain processing, both structurally and as volume, on the costs taken from financial accounting. In the case of coal mining extraction the efficiency activity should consider developing a program of measures, which should remember to take into account a series of political and economic objectives - financial environment and current economic conditions of the specific reservoir. In conclusion, the cost of production is a key indicator in the decisions of the productive units in general, particularly coal mining, the help they provide managers to ensure profitability, competitiveness and enterprise stability.