Indian history shows that, there are no proper practices of cost accounting policies in coal industry.Under PSU"s coal industries are working "increasing production" at any cost basis instead of implementing cost accounting polices for cost consciousness and cost control.At this moment to meet growing competitiveness and to achieve the cost-effectiveness in production and for high profitability and productivity,this book helps and suggests the people about the importance of cost accounting in coal industries.This book can be useful to students of Commerce and Business Management in understanding the cost accounting policies and its practices in coal industries under PSU"s