Racjonalizacja kosztów jako sposób poprawy efektywności działania w Spółce Restrukturyzacji Kopalń
Costs rationalization as a method of efficiency improvement in an Enterprise of Coal Mines Restructuring

Summary/Abstract: The research goal of this article is to present the costs rationalization as a method of efficiency improvement. Utilitarian goal, the same as the research one, was carried out based on a case-study of costs rationalization in an enterprise operating in the public sector. To achieve the targets in the theoretical part the issues of efficiency and the role of costs management in improving it are presented. Then the case study of costs rationalization in the drainage enterprise in Upper Silesia Region are analyzed.

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