{"title":"Cost modelling of the product mix from mining operations using the activity-based costing approach","authors":"D. Cremonese, G. Tomi, Manoel Neves","doi":"10.1590/0370-44672015690137","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":54498,"journal":{"name":"Rem-Revista Escola De Minas","volume":"28 1","pages":"97-103"},"PeriodicalIF":0.0000,"publicationDate":"2016-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Rem-Revista Escola De Minas","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1590/0370-44672015690137","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Earth and Planetary Sciences","Score":null,"Total":0}
引用次数: 8
Abstract
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.
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.
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