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Author
Smoliło Janusz (Spółka Restrukturyzacji Kopalń S.A., Bytom), Chmiela Andrzej (Spółka Restrukturyzacji Kopalń S.A., Bytom), Lubosz Aleksander (Spółka Restrukturyzacji Kopalń S.A., Bytom), Wróblewski Paweł (Spółka Restrukturyzacji Kopalń S.A., Bytom)
Title
Dynamics of Bearing of Costs in Processes Leading to Revitalization of Mine Assets in SRK S.A.
Source
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska, 2021, z. 153, s. 409-428, bibliogr. 26 poz.
Issue title
Contemporary Management
Keyword
Zarządzanie procesami, Restrukturyzacja górnictwa, Górnictwo węgla kamiennego
Process management, Mining industry restructuring, Hard bituminous coal mining
Note
summ.
Abstract
Purpose: The restructuring of hard coal mines needs significant financial outlays. Carrying out the rationalization and minimization of the costs requires a complex scientific approach. Design/methodology/approach: A statistical analysis of the liquidation processes in SRK S.A. on an annual basis was carried out as well as panel surveys and direct interviews with the Management Board of SRK S.A. and Directors of Branches. Findings: The presented method of signalling of leaving the acceptable cost zone is a useful tool while implementing a process approach in the issue of the liquidation of the mine. Research limitations/implications: The assessment method is based on the analysis of the total cost of liquidation. Further research will require the analysis of the connection between the structure and size of costs incurred in subsequent years of the liquidation processes. Practical implications: The method can be used in the initial cost estimation of liquidated mining plants as a cost management tool. Social implications: The method can be used as a comparison for a detailed analysis and a multi-criteria cost estimation of planned mining plants liquidation. After some modification, the methodology can also be applied by any entity carrying out the liquidation of mines. Originality/value: The presented procedure may help to monitor incurred costs (rationalization and minimization of the costs). The tool can be useful in effective liquidation of mining plants.(original abstract)
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Bibliography
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ISSN
1641-3466
Language
eng
URI / DOI
http://dx.doi.org/10.29119/1641-3466.2021.153.29
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