The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Tyuleneva, Tatiana

doi:10.1051/e3sconf/20172104009

Cited by 6 publications

(1 citation statement)

References 6 publications

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“…Solving it requires access to international capital markets and preparing financial statements with international requirements based on the data generated by the accounting system. Tyuleneneva (2017) stated that the framework of international financial reporting standards is important to base for new investment in mining companies [18]. Evaluation of the performance of mining must be introduced through the life cycle assessment (LCA).…”

Section: Introductionmentioning

confidence: 99%

Evaluation of the Performance of Mining Processes after the Strategic Innovation for Sustainable Development

Teplická¹,

Khouri²,

Beer³

et al. 2021

Processes

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The article summarizes the arguments within the scientific discussion about performance management in mining companies and their significance for obtaining competitiveness in the market of mining companies in the direction of sustainable development and economic growth. The main goal of the paper is to evaluate the performance indicators of mining processes after the implementation of strategic innovation—a new layout of the mining area focused on a combination of stationary and mobile mining equipment and their influence on the environment in a selected mining company in Slovakia in area of mining of limestone. Methods of research were focused on using economic indicators for the valuation of the efficiency and functionality of the mining processes. We used Pareto analysis for evaluation that points to critical mining processes and their significance in the financial area with orientation to costs, revenues. This research was used economic analysis with direction to efficiency, an indicator of cost and profit. Those indicators create a base for effective business in the mining area. The research empirically confirms that the new innovation of layout of mining place brings improvement of mining processes and indicators point to effective (over limit 0.70) and functional (over limit 0.90) mining processes in the year 2020. Pareto analysis showed the best processes (mining, expedition, transport, sorting) for financial benefits, the volume of production, demand, the satisfaction of customers, the cover needs of industries but at the same they are processes with high costs. Strategic innovation brought improvement too in the area of the environment. The results of the research can be useful for other mining companies in performance management and achievement mining market position.

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Section: Introductionmentioning

confidence: 99%

Evaluation of the Performance of Mining Processes after the Strategic Innovation for Sustainable Development

Teplická¹,

Khouri²,

Beer³

et al. 2021

Processes

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Study of basic environmental performance indicators of a coal mining enterprise

et al. 2021

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Current processes of environmental law enforcement require the use of innovative approaches to the problem of environmental management. In this regard, an adequate choice of the environmental performance indicators of an enterprise and the technique for their analysis, aimed at developing efficient, environmentally friendly management decisions, is of great importance. The technique for calculating the environmental and eco-economic performance indicators of a coal mining enterprise, including using the weighted average hazard class of pollutants or production and consumption waste is discussed in the article. Various options for the application of this approach, which is of practical importance for reducing the labor intensity of management decision-making by industrial enterprises, are considered.

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