The liquidation of the mine is the last and natural stage of mining activity. The activities related to the revitalization and restructuring of hard coal mines are carried out by Spółka Restrukturyzacji Kopalń S.A. (SRK S.A.), as the legal successor of previous mining operations. The implementation of the mine liquidation process has not been the subject of scientific research so far aimed at rationalization and minimization of the costs incurred. Activities leading to the liquidation of the mining plants are the procedural nature, however, the mine liquidation is always a single case which has a result in diversifying the size of outlays. The support for the implementation of the process approach in the issue of mine liquidation in terms of rationalization and minimization of the costs incurred in SRK S.A. was to develop a method of managing the costs of liquidation processes with the software for evaluation of its size. The proposed method signals to the designer that the estimated cost of the process of liquidation of another mining plant deviates from the average values previously worked out by SRK S.A. The range of acceptable values results from the assumed coefficient of data variation.

Coal mine closure processes are being carried out in the European Union due to the current energy transition. The use of coal-fired power plants has been significantly reduced in recent years. Because of the significant financial outlays, processes of rationalization and minimization of the mine liquidation cost should be carried out. In this paper, a statistical analysis of the liquidation processes in hard coal mines in Poland was carried out. A new tool was developed in order to optimize the mine liquidation costs. The mine liquidation process can be divided into ten different processes, which have been analyzed in detail in this research work. The method of the assessment of the amount of estimated liquidation costs described is based on the analysis of the total liquidation cost. The presented method of signaling deviations of the costs of the liquidation of the mining plant from the average value is a useful tool in the process approach to the issues connected with the restructuring of post-industrial property. The presented cost assessment procedure may facilitate the monitoring of conducted activities in terms of rationalization and minimization of the costs incurred. Finally, the proposed method for assessing the cost of mine liquidation is understandable, simple, and easy to use for applications in preliminary design works and on-going engineering works.