Modyfikacja zakresu analizy kosztów wydobycia węgla kamiennego z uwzględnieniem cyklu życia wyrobiska wybierkowego

• Main Author: Katarzyna Segeth-Boniecka
• Format: Article
• Language: English
• Published: Rada Naukowa SKwP 2017-06-01
• Series: Zeszyty Teoretyczne Rachunkowości
• Subjects: extraction cost; hard coal mine costs; longwall life cycle
• Online Access: http://ztr.skwp.pl/gicid/01.3001.0009.8026

Modyfikacja zakresu analizy kosztów wydobycia węgla kamiennego z uwzględnieniem cyklu życia wyrobiska wybierkowego The aim of the article is to present the results of research on validity and possibilities of using longwall life cycle in the analysis of hard coal extraction costs. Moreover, it aims to indicate the benefits accruing from its application in management of hard coal mines. The article addresses a topical and important issue of solu- tions in the cost analysis sphere in Polish hard coal mines, which has not been thoroughly researched yet. The cost analysis of the longwall life cycle would support the cost planning process by facilitating the estimation of extraction profitability. It would also aid the monitoring and the control of incurred costs on an ongoing basis and enable adoption of possible corrective measures. Finally, it would become a significant tool in the process of assessment if the goals are attained, as well as identifying variations and their causes. To achieve the aforementioned aims, a review of relevant literature was conducted. All the analyses were based on data collected during research conducted in years 2013–2014 in one of three largest coal compa- nies in Poland.