System of Costs Management in hard coal mines of Nadwislanska Coal Company

摘要

The article states, among others, that the initial point in preparation of the system must consist in the analysis of cost taking place in two directions: with regard to changeability-where connection of cost with the level and scope of production is analysed; with regard to competency of managing staff where the influence of representatives of a determined level of management upon the level of particular type of cost is analysed. The authors define the basic notions as: cost, changeable cost, limited cost, cost management system. Cost management is not then a ,,regulation" for creation and realization of the budgets but is a set of mechanisms which, after initiation, bring about expected results.