Abstract:

Our country’s policy is to encourage domestic and foreign companies of all economic sectors to participate in exploration and exploitation of mineral resources. Then, a relationship between the resource owner and the resource exploration and exploitation entities (enterprises) will be formed. In order to manage natural resources and harmoniously resolve interests between owners and enterprises engaged in mineral activities, it is necessary to study the criteria for evaluating the value of mineral resources. That is the basis to monetize the value of resources for management such as: Transfer pricing, selling mining rights or determining rent to businesses in the mining process, to solve to decide on a policy of revenue collection so that both investors can be encouraged to invest in this risky eld and bring maximum benets to the country. Reality in the coal industry shows that resource management plays a very important role, helping to control resources in the mine border, determine the volume and quality of coal mobilized in mining, and reduce losses. Thereby increasing ef?ciency and maximizing exploitation of coal resources for the economy. VINACOMIN advocates “On the basis of the reserves and resources that have been explored, the quality of coal and minerals to renew the resource management and monetary implementation mineral resources to be assigned to mining management units”. This is the key to be resolved in the resource management of VINACOMIN. The article mentions the concept and method of determining the evaluation criteria of mineral resource value in order to monetize the resource for management and calculation applied at Ha Tu Coal Joint Stock Company. On that basis, VINACOMIN can expand calculations for coal mines, other minerals to provide real service for the management of the Group’s resources