Cost of Mining Coal as an Element of Multi-Criteria Assessment Using the Development Measure – A Case Study

Abstract

The paper presents the possibilities of applying one of the multi-criteria assessment methods (the development measure method) in the processes of multi-variant design of technical and organizational solutions on the example of selecting equipment for a newly designed mine working in a hard coal mine. Using the case study, the authors proposed an alternative solution for decision-making problems in mining companies in relation to solutions based solely on unit costs of coal mining. The case study is preceded by the presentation of general principles regarding cost accounting in mining companies as well as the use of multi-criteria assessments.

Assesment of the Quality of Reporting Information on CO2 Emission Rights on the Example of Energy Sector Groups Listed on the Warsaw Stock Exchange

“…In view of the above, it can be stated that trading in CO2 emission rights has become a strategic area from the point of view of managing entities that emit CO2, but it is also of interest to managers who see opportunities to make a profit on trading them. Cost measurement in the energy sector, as in mining companies, is an extremely important factor affecting the financial result, due to the high share of fixed costs in the overall cost structure [14]. Both the allocated free rights and the purchased rights constitute assets which significantly contribute to costs in the event of their write-off as a result of CO2 emissions, but may also be an important revenue element in the case of the sale of unused emission rights.…”