PARTICULARITIES OF ORGANIZING MANAGEMENT ACCOUNTING IN THE CASE OF COAL EXTRACTION UNITS

Given that the organization of accounting at the level of any economic unit, as well as that of coal mining units, is based mainly on the specific activity and on the necessities of each proper unit, the current paper aims at analyzing the manner of organizing managerial accountability at the level of the coal extraction societies staring from a succinct presentation of the particularities of the process of production and continuing with analyzing the actual method of cost calculation.