The methods of calculation used in the coal mining industry entities (global and per-phase), non-postoperative, and also as the main drawback of applying their lack of foresight and readiness. This makes the information
in connection with the production process do not reach decision makers in time for them to take the most appropriate
decision, on the one hand, and on the other hand, do not have the prospect of future development of the production
process, so management accounting does not fulfill its role of managerial accounting.
In this vision, I propose the establishment of management of the production process that uses as its objective "the cost".
Target calculation system is expected to be made up of a set of methods, techniques and means with which to
accurately predict and programme production costs, to calculate the cost of an hour of activity, to register and to
consider pre-emptive, operative and post operative expenses compared to the deviations of their standard or normed
and, on this basisto determine the actual cost of production at the end of each cycle of activity.