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Costs in mining and extractive enterprises is a critical factor for competitiveness. The reason is enormously expensive equipment and technology associated with this type of business. It is therefore necessary to identify the so-called critical cost type, not only in enterprise but also in the entire industry of the country. Slovak Republic, calculated on an area, belong to one of the world's mining superpowers and take leading positions in mining of selected types of raw materials [6]. Mineral resources are the b...