WAYS OF PERFECTION OF ORGANIZATIONAL-ECONOMIC MECHANISM OF MANAGEMENT OF ENTERPRISES OF THE COAL INDUSTRY

An analysis of the present position and the role of Russian coal mining enterprises both at home and the world markets are given in this article. As the conditions and perspectives of enterprises producing coking coal and steam coal differ, it is necessary to offer common directions of the companies' activities taking into account the kind of the product. It is possible to offer implementation of alternative methods in accounting overheads at the coal mining enterprises. A comparative calculation of coal extraction costs using the traditional and alternative methods is carried out. The main ways to enhance the economic controlling mechanism of coal mining enterprises are given in the work. The role of the state regulation is pointed out.