A Multifaceted Method of Analyzing the Amount of Expenditures on Mine Liquidation Processes in SRK S.A.

The liquidation of the mine is the last and natural stage of mining activity. The activities related to the revitalization and restructuring of hard coal mines are carried out by Spółka Restrukturyzacji Kopalń S.A. (SRK S.A.), as the legal successor of previous mining operations. The implementation of the mine liquidation process has not been the subject of scientific research so far aimed at rationalization and minimization of the costs incurred. Activities leading to the liquidation of the mining plants are the procedural nature, however, the mine liquidation is always a single case which has a result in diversifying the size of outlays. The support for the implementation of the process approach in the issue of mine liquidation in terms of rationalization and minimization of the costs incurred in SRK S.A. was to develop a method of managing the costs of liquidation processes with the software for evaluation of its size. The proposed method signals to the designer that the estimated cost of the process of liquidation of another mining plant deviates from the average values previously worked out by SRK S.A. The range of acceptable values results from the assumed coefficient of data variation.