采用作业成本法对采矿作业的产品组合进行成本建模

Q3 Earth and Planetary Sciences

Rem-Revista Escola De Minas Pub Date : 2016-03-01 DOI:10.1590/0370-44672015690137

D. Cremonese, G. Tomi, Manoel Neves

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引用次数: 8

摘要

这项工作在产品组合的采矿作业中增加了基于作业的成本计算方法。通过对巴西某集料矿山的数据分析和收集，建立了成本模型，并以此为基础建立了矿山运营成本管理和分析方法。本工作具有创新优势，利用作业成本法作为规划矿山经营的工具，确定更有利可图的产品。最后，得出的结论是，在采矿操作中使用成本模型的创建是一项有益的投资，因为它显示了盈利和不盈利的产品。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Cost modelling of the product mix from mining operations using the activity-based costing approach

This work adds the Activity-Based Costing Approach in mining operations with a product mix. After analyzing and collecting data from an aggregate mine located in Brazil, a cost model was built, and from that, a cost management and analysis methodology of a mine in operation is created. This work has the innovation advantages of using ABC as a tool for planning the operation of the mine, identifying the more profitable products. At the end, it is concluded that the creation of a cost model to be used in the operation of mining is a rewarding investment as it shows the profitable and unprofitable products.

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来源期刊

Rem-Revista Escola De Minas 工程技术-工程：土木

自引率

0.00%

发文量

审稿时长

6-12 weeks

期刊介绍： REM – International Engineering Journal (antigua REM – Revista Escola de Minas) es la primera revista técnica de Sudamérica. Fue fundada en enero de 1936 por los estudiantes de la Escuela de Minas de Ouro Preto y desde entonces se ha especializado en la publicación de artículos en las áreas de la Ingeniería Civil, Geología, Metalurgia y Materiales y, Minería y Mecánica y Energía. Su objetivo es servir como un medio de publicación para los trabajos técnicos y científicos originales de investigadores nacionales y extranjeros en esas áreas. Contribuciones originales (artículos y cartas) son aceptadas. Artículos de revisión dependen de la invitación y/o análisis de los Editores. El envío de artículos para su publicación implica que el trabajo no ha sido publicado previamente, que no está siendo presentado para su publicación en otra revista y no se publicará en otro lugar, en la misma forma, sin el permiso, por escrito, de los Editores/Autores.