Abstract
The seasonal character of coal sales, occurring during the characteristic seasons of the year, results in accumulation of reserves of coal. The coal-spoil heaps thus forming, expose mines to the risk of incurring costs of storing and holding of surplus of coal. These costs, first and foremost, include the costs of securing the heaps, remuneration related therewith, supervision, real estate tax as well as the cost of freezing of financial means (the cost of lost income). And for this reason precisely, it is necessary to embark on activities enabling mining enterprises to advantageously get rid of excessive coal reserves. One of such solutions can have the form of offering coal users quantity and „on payment” discounts. These tools facilitate the levelling of negative financial phenomena such as outdated receivables or bad debts. A rational policy in the area of receivables management allows the enterprise to define the type and value of discounts to be given to users in order to maintain financial liquidity on the required level.
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