Using ABB-ABC-ABM Tryptic for Improving the Performances. Case of Coal Extractive Industry

      Аннотация: The goal of the hereby research is the need to demonstrate the necessity of improving management accountancy as well as its part and importance in increasing the efficiency of the activities of the economic entities belonging to coal extractive industry. The hereby research sets forth a modern system of calculating costs that is capable of providing the operative processing of the data and items of information that regard the production cost of pit coal and the settling of certain financial and non-financial indices displaying an increased informing capacity and demanded in order to elaborate the decisions required by the efficient management of the activity of coal extractive industry economic entities. The hereby research attempts at adopting a pragmatic vision and proposes solutions targeting the calculation of production cost per ton of coal depending on the real circumstances of the economic entities. Such a pragmatic vision is a response to our need of identifying the management accounting organizing capable of determining the improvement of the efficiency of the economic entities belonging to coal extractive industry.

Ключевые слова: business, comparative analysis, Management Accounting, Activity-Based Costing, Activity-Based Management, Dashboard, Activity-Based Budgeting, mining extractive industry