WORKPLACE AS AN OBJECT OF ACCOUNTING AT COAL MINES

The paper presents an approach to evaluating the effectiveness of the workplace on the coal-mining enterprise based on an integrated consideration of three aspects: organizational, technological, social, labor, organizational and economic. In accordance with the definition given to aspects of the workplace: as part of the organization of production, the labor process, organizational and economic relations. Shows the structure of the workplace as an object of accounting, including: objective function, the subject of labor, means of labor, the subject of labor. Defined parameters describing the results obtained in the workplace, and the cost of its operation. The experience in the organization poobektnogo accounting efficiency in the use of jobs in the "Cut Tugnuisky."