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Dynamics of bearing of costs in processes leading to revitalization of mine assets in SRK S.A.

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Smoliło J. , Chmiela A. , Lubosz A. , Wróblewski P.

tom z. 153

409--428

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.

Procesy restrukturyzacji i rewitalizacji kopalń postawionych w stan likwidacji

100%

Chmiela A.

2022

tom Vol. 11, iss. 1

28--39

W polskim górnictwie prowadzone są działania dostosowujące branżę do funkcjonowania w warunkach gospodarki rynkowej. Likwidacja kopalni jest ostatnim i naturalnym etapem działalności górniczej. Decyzja o likwidacji zakładu górniczego może być wydana w wyniku wyczerpania zasobów eksploatowanego złoża, nieopłacalności wydobycia w szczególnie niekorzystnych warunkach górniczo-geologicznych, wygaśnięcia koncesji lub nadmiernej degradacji środowiska. W wyniku procesów restrukturyzacji liczba czynnych kopalń węgla kamiennego znacznie spadła. Działania rewitalizacji i restrukturyzacji kopalń węgla kamiennego realizowane są przez Spółkę Restrukturyzacji Kopalń S.A. jako następcy prawnego wcześniejszej eksploatacji górniczej. Likwidacja kopalni jest skomplikowana i kosztowna. Zmiany zachodzące w otoczeniu górnictwa powodują zainteresowanie stosowaniem koncepcji zarządzania procesami w prowadzonej działalności. W publikacji przedstawiono wyniki badań nad procesami zachodzącymi przy uwalniania majątku zakładów górniczych postawionych w stan likwidacji. Zaprezentowano propozycje możliwych zmian systemu zarządzania procesami dostosowanego do specyfiki likwidacji kopalń.

Restructuring measures have been carried out in the Polish mining industry to adjust the industry to the market economy. The liquidation of the mine is the last and natural stage of mining activity. A decision to liquidate a mining plant may be issued as a result of the depletion of resources of exploited deposit, the unprofitability of mining in a particularly unfavorable mining and geological conditions and the expiry of a concession or excessive environmental degradation. As a result of the restructuring processes, the number of active hard coal mines significantly dropped. The activities related to the revitalization and restructuring of hard coal mines are carried out by Spółka Restrukturyzacji Kopalń S.A. as the legal successor of previous mining operations. The mine liquidation is complex and costly. Changes taking place in the mining environment cause interest in applying the concept of process management in the conducted activity. The publication presents the results of the research on the processes that occur while releasing the property of mining plants that are put into liquidation. According to the previous conclusions, proposals for possible changes of the process management system adapted to the specificity of mine liquidation were presented.

A liquidation of the mine in SRK S.A. in a processive approach

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Smoliło J. , Chmiela A.

tom z. 151

615--632

Purpose: The scientific research was aimed to identify the procedure of actions in the company which deals with the liquidation of the mines. The procedure and conclusions which are presented will be the base to ensure effectiveness and efficiency of the processes of the liquidation. Design/methodology/approach: To create a model of the process management systems in SRK S.A. three stages of research were achieved. The available literature on the management processes was analyzed and compared with personal experience of the mine liquidation. Interviews were conducted with the Branch Management of SRK S.A. The maps of the process of the liquidation were prepared and the areas and problems of the research were shown. Findings: The respondents wanted to have prepared the process flow maps, that will facilitate the conduct of current and possible future liquidation processes in terms of financial efficiency. Research limitations/implications: An analysis and solution of those problems will allow to improve the efficiency and accuracy of the conducted liquidation process. Practical implications: The process of the liquidation of the mines is complex and costly. The rationalization and the minimization of the costs is the base to ensure effectiveness and efficiency of the processes of the liquidation. Social implications: The process of the liquidation of the mining plant requires a number of interrelated economic, environmental and legal factors. A lack of indicated priorities can repeatedly led to competency, ambition and organizational conflicts. Originality/value: The article presents the maps, figures, tables and surveys which introduce the process of the liquidation of the mines.