Evaluation of effi ciency of exploiting capital is an important part of a company’s economic activity. A reasonably formed system for monitoring effi ciency of exploiting the capital will provide the company with appropriate basis for managerial decision-making such as adjustment of scale and structure of investment and choice of sources of capital. When considering measures aimed at eliminating negative phenomena influencing the efficiency of exploiting business capital it is essential to use a complex of various analysis patterns to make perfect managerial decisions. The authors examine a complex of individual indicators which to their mind are essential to be used in analyzing efficiency of exploiting business capital in coal and mineral industry of Vietnam. The calculations revealed that a number of individual indicators which characterize efficiency of exploiting business capital for particular enterprises within the corporation of coal and mineral industry of Vietnam were significantly different from the average and showed considerable fluctuation. Therefore, development of measures to eliminate negative phenomena influencing the efficiency of exploiting business capital should include calculating both individual indicators and a generalized indicator (the evaluation vector) which could be used to study the character of their fluctuation as well as the values of the parameters under consideration.

Угольная промышленность Вьетнама является одной из основных отраслей промышленности страны. Уголь был и остается на перспективу базовым стратегическим топливом для электроэнергетики, металлургии, а также ценным химическим сырьем и предметом экспорта [1]. Почти всю угледобычу в стране контролирует государ-ственная угольно-минералогическая корпорация Vinacomin, в состав которой входят 14 угледобывающих компаний. В связи с высокими темпами развития народного хозяйства Республики Вьетнам (СРВ) за последние десятилетия (рост ВВП в год составляет 6,7 %) потребность в угле постоянно растет [2]. Высокий уровень спроса на