Vykazování zásob nerostných surovin v manažerském účetnictví podniku

Abstract

This bachelor thesis presents practical procedures and solutions which result into a managerial decision, or in other words individual steps of decision making. Knowledge of these steps is necessary to manage the economically efficient extraction of a selected natural gas deposit. The manager's decision is conditioned by his/her previous experience in solving similar issues. The manager has to gradually evaluate specific knowledge about the deposit (all the necessary data about the deposit were obtained by a geological survey). Furthermore, the following topics had to be addressed and solved: Geological works project (new measurements, evaluations, confirmation of deposit structure, drilling decisions), construction of workplace and access road, announcement of commencement of mining activity (drilling work), borehole drilling, pumping tests, inventory calculation. In this thesis, individual steps are gradually discussed, which in this particular case have to be known by the manager in order to make the the decision to start or not to start mining.