Improving Cost Management in a Mining Enterprise. Identification of the Directions of Necessary Changes in the Context of the Current State Diagnosis

Abstract

The purpose of this article is to identify the desired changes in cost management in Polish mining enterprises, based on the results of the diagnosis made in the period of the years 2001-2016. To achieve this goal, the first part of the article describes the previous experience of Polish mining enterprises in the field of cost management, and then formulates the main directions of improving this process, aiming at improving their efficiency.