Optimisation of the Process of Formation of Production Expenses When Doing Excavation at a Coal Mining Enterprise

The article is devoted to solution of a topical problem of increase of competitiveness of coal mining enterprises on the basis of improvement of management of the process of formation of production expenses. It proves that correlation of production expenses directed at construction and use of timbering for mines, with other equal expenses in cost of mining, influences the level of profitability of an enterprise in general. It is established that distribution of the said expenses in the process of construction and exploitation of mines identifies the planning level of the ratio of repairing of mine timbering by criterion of profit maximisation. It develops optimisation models of correlation of operating expenses and expenses on mine construction for the case when cost of excavated coal in a certain mine of the coal mining enterprise grows by a non-linear function depending on the ratio of repairing of mine timbering and for the case when cost of excavated coal of the coal mining enterprise grows by a polynomial function depending on the ratio of repairing of mine timbering.