- Autor
- Smoliło Janusz (Spółka Restrukturyzacji Kopalń S.A., Bytom), Chmiela Andrzej (Spółka Restrukturyzacji Kopalń S.A., Bytom)
- Tytuł
- The Mine Liquidation Processes in Srk S.a. In a Cost Approach
- Źródło
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska, 2021, z. 153, s. 429-444, bibliogr. 18 poz.
- Tytuł własny numeru
- Contemporary Management
- Słowa kluczowe
- Zarządzanie procesami, Restrukturyzacja górnictwa, Górnictwo węgla kamiennego
Process management, Mining industry restructuring, Hard bituminous coal mining - Uwagi
- summ.
- Abstrakt
- Purpose: The cost of the subsidy of liquidated mine is about 250 million PLN. Because of such financial outlays it is relevant to lead the processes of rationalization and minimization of the costs incurred what requires a complex scientific approach. Design/methodology/approach: A statistical analysis of the course of the mine liquidation process in SRK S.A. was conducted. During the research panel survey and direct interviews were conducted with the Management Board of SRK S.A. and Directors of Branches. Findings: The presented method of signaling deviations of mining plant liquidation costs from the mean value is a useful tool while implementing a process approach in the issue of the liquidation of the mine. Research limitations/implications: The assessment method of the proposed mine liquidation process described in the publication is based on the analysis of total costs of liquidation. Further research will require the analysis of costs incurred in subsequent years of the liquidation processes. Practical implications: The method can be used during the initial estimation of the costs of mining plant liquidation as a benchmark for detailed cost estimation of liquidated mines. Social implications: The assessment method of the cost estimation of mining plant liquidation can be used as a reference point for detailed analysis and multi-criteria costs estimation of following liquidated mining plants. The cost accounting system is typical for SRK S.A. but thanks to some modifications the methodology can also be applied by another entity conducting the liquidation of mines. Originality/value: The presented cost assessment procedure may help The Management Board of SRK S.A. to monitor incurred costs (rationalization and minimization of the costs). The tool can be useful in effective liquidation of mining plants which is especially important in a situation where the scientific literature in this area is extremely scarce.(original abstract)
- Pełny tekst
- Pokaż
- Bibliografia
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- Cytowane przez
- ISSN
- 1641-3466
- Język
- eng
- URI / DOI
- http://dx.doi.org/10.29119/1641-3466.2021.153.30
