Mineral deposits are such type of assets, the valuation of which can be carried out in a very diverse manner. Methods and procedures for such a valuation are most often applied to mineral deposits with mineral reserves (according to the CRIRSCO classification), much less frequently and usually only using a comparative approach for undeveloped, initially recognized mineral deposits (with mineral resources).
In Poland, a significant portion of mineral deposits, mainly of energy, metal and chemical minerals, are covered by the so-called mining property of the Treasury. At the moment, there is a lack of consistent and thoughtful management of these deposits. The appropriate methodology for valuing these deposits, which are at various stages of recognition (sometimes also of development), should be one of the key elements of such management. The State Treasury usually disposes of mining rights by “establishing” mining usufruct in the form of a contract, with the determination of remuneration for this establishment. The rules for determining remuneration for the establishment of mining usufruct are determined on the basis of an internal informal document of the Ministry of the Environment with very simplified rules for determining this remuneration, to a very limited extent related to the actual value of the deposit, which is also variable over time. This fee should be in close relation to the value of the mineral deposit valued at a given moment, taking the current conditions, including technological, environmental, formal and legal, and – in particular – market conditions into account. The valuation of mineral deposits covered by mining property, except for current needs in determining the basis for remuneration for mining usufruct establishing, should also be used to determine the value of these deposits annually as part of the State Treasury property and to present its results as part of the State Treasury Property Status Report.
It is an open matter whether the methodology of valuation of the discussed mineral deposits should be based on accepted and widely used solutions for the valuation of mineral deposits for the purposes of business transactions or based on methodology of valuation of deposits as part of the planned system of Integrated Environmental and Economic National Account (up to date poorly developed). The paper presents the most important elements of both methodological approaches. It seems that the use of selected elements of each of these approaches would be advisable in this case.
The issues discussed in the study mainly relate to the costs presented by the structure of positions. This study, on the example of the KGHM Polska Miedź SA mining company (three mining plants), examines the position and cost calculation structure relating to technological works, cost settlement and receivables between branches and mining plants. Cost comparisons were also carried out from the perspective of the organizational structure. The cost centers, registration and settlement of costs in the accounting records, i.e. SAPR3 were highlighted. In the course of the examination, a comparative analysis was carried out aimed at determination of common features and differences between the cost of technological works by their function in the technical cost of manufacturing. As a result of the analysis, it was determined that in the years 2000–2017, the cost structure based on the position function underwent changes. The changes occurred as a result of organizational and technical and geological and mining conditions. The cost analysis allows to identify the directions of specialization of the entity in the future. The basic operating activity of the mines concentrates on extraction. Due to copper extraction in the concession areas, the analysis was to evaluate the costs incurred in the KGHM Polska Miedź SA mining plants.
This article examines the process of opening datasets accumulated by public institutions, and its impact on the rise of new types of journalism, in particular data journalism.