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Financial aspects of changes in the level of finished goods inventory in a mining enterprise

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  • Jonek-Kowalska Izabela

    (Ph.D., Silesian University of Technology, Faculty of Organization and Management, Zabrze, Poland;)

Abstract

The research problem in this article is formulated as follows: which factors influence the changes in inventory levels in Polish mining enterprises, and what are the financial consequences of such changes? Based on the results of analyses conducted on vital changes affecting demand for hard coal, it may be necessary to implement certain changes (above others) in the structure of the sources of satisfying the energy needs of Poland, given price fluctuations in the global hard coal markets. However, the changes in the structure advance relatively slowly in light of the data presented; therefore, they are not the main reason for sales deterioration and stock accumulation. The main reason is increasing unit costs leading to a lack of price competitiveness when global coal prices fall below a certain level.

Suggested Citation

  • Jonek-Kowalska Izabela, 2014. "Financial aspects of changes in the level of finished goods inventory in a mining enterprise," Gospodarka Surowcami Mineralnymi / Mineral Resources Management, Sciendo, vol. 30(4), pages 1-20, December.
  • Handle: RePEc:vrs:gosmin:v:30:y:2014:i:4:p:20:n:3
    DOI: 10.2478/gospo-2014-0034
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    References listed on IDEAS

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