Economic entities, along with increasing demands in politics as well as Polish and EU strategies in the field of the protection of environment, seek the minimalization of the pressure inflicted. The hard coal mining and processing industry, despite much success, is still producing considerable amount of solid waste. What is more, there are still many uncultivated mounds. The annual amount of waste produced is 31,5 mln of tons, and 568,8 mln of tons so far stored (as of the end of 2010). The waste from the current production is, in more than 90%, subjected to recycling and used mainly for the terrain leveling as well as engineering works, and those lingering on the mounds are being more often used. However, the generally accepted and standardized methods of such enterprise solvency are still lacking. It is connected with the fact that they require taking into consideration many aspects such as law, technical, economical, ecological and social ones. The cost-benefit analysis method, conducted from the point of view of a waste owner as well as a businessman wanting to cultivate waste and local authorities, on the terrain where the mould is located, has been suggested in the report. The proposed model solutions may be the basis for the analyses of similar type. Its application (use), along with the analyses results, has been presented on a particular example.
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