MANAGEMENT OF THE MINING ENTERPRISES IN A SUSTAINABLE WAY

Sustainable development of a mining company is affected significantly by principals of external economic environment that is local, national and global economies. The problem of choosing a model of sustainable development of a mining enterprise is determined, which makes it possible to predict the trajectory of its development in the short and long term, the choice of optimal solutions. The actual balance between economic, ecological and social sectors of mining company development is influenced by many factors intrinsic to developing countries. The following impact factors can be outlined among others. A vertical between lowest company level and highest national economy level of sustainable development is not introduced yet. Rapid changes of politics that are as unexpected as close to uncertainty usually come with changes of current pattern of stakeholders’ diversity that has negative impact on strategic planning. As a consequence sustainable development framework need to be improved for the mining company purposes. In turn achieving its sustainability requires a new approach to strategic planning, monitoring and reviewing activities of the mining company as sustainable development applies for sustainable management. Therefore running mining company in a sustainable way means that interests of all economic agents are met optimally subject to constraints on sustainable development principals, lifecycle of the company is as long as possible and its profitability is resilient to unfortunate costs. It is proposed to manage the mining enterprise in order to ensure its sustainable development on the basis of the principle of sustainable development based on the value of the object. The main purpose of this method is to monitor production costs in order to reduce them and redistribute overhead costs. In this case, the object of cost accounting (function, process, cost generation center) differs from the object of costing, which represents products and services. Thus, the integration of these provisions in order to adapt to the harmonious development of the mining company can help resolve the conflict between the principles of sustainable development and the rules of a market economy.