The aim of the article is to present the selected results of analytical investigations concerning

possible directions of reducing the unit production costs in the mining company together with some

results of practical calculations. The investigations emphasize the role of the rate of utilising the

production capacity leading to reducing the unit production costs. The main component having an

essential influence on the unit production costs are the fixed unit costs. Two basic indices of a crucial

meaning for searching for possibilities leading to decreasing the unit production costs are assumed.

The first index (w1) is a measure of the rate of utilising the production capacity, the second one (w2)

concerns the fixed costs coincided with the unit of the production capacity. Theoretical considerations

concerning the mathematical modelling of the unit production costs as the values depending on the

rate of utilising the production capacity and the fixed costs coincided with the production capacity

unit, are presented in the first part of the paper. The rationalisation criteria of the mine unit production

costs are formulated. These criteria can constitute the elements of restructuring program for the mining

company. The calculation example with the use of the practical input data shows the impact of the

rate of utilising the production capacity on the mine unit production costs. In the example two variants

of annual working time are taken into account. Results of appropriate calculations are presented and

analysed in an aspect of reducing unit costs of production as a result of increasing rate of utilising the

mine production capacity.