ABSTRACT
The activity of the mine is by its very nature connected with risk and uncertainty that follow from the nature of the rock mass and the conducted mining processes. This fact is substantial for the functioning of the mine but it is not its basic problem. Requirements of market economy, chiefly the variable demand for the exploited mineral, the changing prices or changeable qualitative demand are a greater problem. At the same time, the model of a mine, designed for a longer time is, naturally, so much inertial that adjusting the mine to the market changes is not simple. In the structure of assets of every mine the machines and devices of the exploitation-treatment system prevail. As a result of it, the fixed costs are high. The mine has, then, troubles with maintaining current liquidity and profitability and, those who control them, face the problem of choosing satisfactory decisions. The managing calculation of costs whose utilization helps the mine to establish the essential boundary values and margins of safety, to determine the influence of the structure of costs on the effect of the operating leverage or improvement of profit as well as to choose the optimum, in these conditions, management of costs becomes, then, a successful operation.
