Faculty of economics
Speciality:
Economics of Fuel and Energy Complex
Scientific adviser:
Kucher Anatoliy, Ph.D., assistant professor
The object of research is State Enterprise Torezantratsit separate division "Mine Progress".
The subjects of research are organizational and economical actions reducing coal mines production self-cost.
The purpose of research is to display peculiarities of mines coal self-cost, to characterize the process of its managing and to propose necessary actions for its reduction.
This purpose can be reached after resolving the following tasks:
Scientific importance of this work is to propose using economical and mathematical methods for coal self-cost analyzing.
Practical importance of these results would be in providing comprehensive tool for enterprise coal self-cost assessing and the possibility to develop coal self-cost reducing actions.
The review of current topic research is in DonNTU. The most famous and popular works were made by the following professors: Zvenyachkina V., Evdokimov F., Kucher V.
Investigation were carried out in Ukraine by such sientists as Grishko N., Balabanov, I., Belaya A., Blank I., Grinyov A., Zheleznyak A., Kovalev A. Orlov A., Partin G, Sadovnikov A. etc.
Also there are famous foreign scientists works: E. Atkinson, R. Banker, R. Kaplan, R. Young, D. Doyle, K. Drury, C. Horngren, G. Fosger, E. Blocher, D. Kokins, K. Chen. Global experience shows that Japan is the leader in the searching ways coal reducing self-cost production.
The role of coal increases in recent years. Domestic economy competitiveness can be improved with coal industry development and searching a lot of problems solution. One of the weighty coal industry problems is the high coal self-cost production, which exceeds greatly the price.
Cost management company based on two phases implementation of costs allocation. In the first stage funds are allocated among cost centers, in the second they are added to products through cost centers using the indirect costs rates.
Such important factors have an influence on coal self-cost as justification and choice the most effective reproduction ways of fixed assets, the optimal depreciation policy, rational work’s mode and workers rest, maximum resource economy achieving, increasing labor STP mechanization. These factors importance is explained by the nature and extent of this indicator’s influence.
The extent of production increases only as a result of cost reduction with constant material and labor resources cost.
Affecting the technical and economical work results factors can be united into the following groups:
These are insertion and development of new output areas, operating areas, manufacturing units, training and development association production and other factors.
Identified organizational and technical actions should be lead to existing imbalances elimination between separate parts manufacturing capabilities and manufacturing processes.
Coal industry is distinguished by mass seasonal character production and mining and geological area conditions dependence.
Today self-cost production is not economically viable in its composition and may not fully reflect the actual production costs level.
It should be understood, self-cost showings are the showings of actual expenses, that are already totals, and show how to organize targets’ self-cost.
But in our economic conditions, there are no opportunities to change the production process position in mining industry. Coal mining will continue to be unprofitable production in our country. The only thing keeping the industry "afloat" is a state support and foreign contracts orders, which barely cover production costs.
At writing of the given abstract a master’s work has not been finished yet. Date of the work’s final end is on December, 1st, 2011. Full text of work and materials on a theme can be received from the author or her supervisor after the named date.
