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

Detalhes bibliográficos
Autor(a) principal: Cremonese,Dennis Travagini
Data de Publicação: 2016
Outros Autores: Tomi,Giorgio De, Neves,Manoel Rodrigues
Tipo de documento: Artigo
Idioma: eng
Título da fonte: REM. Revista Escola de Minas (Online)
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0370-44672016000100097
Resumo: 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.
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spelling Cost modelling of the product mix from mining operations using the activity-based costing approachactivity-based costingminingmine operationAbstract 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.Escola de Minas2016-03-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0370-44672016000100097Rem: Revista Escola de Minas v.69 n.1 2016reponame:REM. Revista Escola de Minas (Online)instname:Escola de Minasinstacron:ESCOLA DE MINAS10.1590/0370-44672015690137info:eu-repo/semantics/openAccessCremonese,Dennis TravaginiTomi,Giorgio DeNeves,Manoel Rodrigueseng2017-10-18T00:00:00Zoai:scielo:S0370-44672016000100097Revistahttp://www.scielo.br/remhttps://old.scielo.br/oai/scielo-oai.phpeditor@rem.com.br1807-03530370-4467opendoar:2017-10-18T00:00REM. Revista Escola de Minas (Online) - Escola de Minasfalse
dc.title.none.fl_str_mv Cost modelling of the product mix from mining operations using the activity-based costing approach
title Cost modelling of the product mix from mining operations using the activity-based costing approach
spellingShingle Cost modelling of the product mix from mining operations using the activity-based costing approach
Cremonese,Dennis Travagini
activity-based costing
mining
mine operation
title_short Cost modelling of the product mix from mining operations using the activity-based costing approach
title_full Cost modelling of the product mix from mining operations using the activity-based costing approach
title_fullStr Cost modelling of the product mix from mining operations using the activity-based costing approach
title_full_unstemmed Cost modelling of the product mix from mining operations using the activity-based costing approach
title_sort Cost modelling of the product mix from mining operations using the activity-based costing approach
author Cremonese,Dennis Travagini
author_facet Cremonese,Dennis Travagini
Tomi,Giorgio De
Neves,Manoel Rodrigues
author_role author
author2 Tomi,Giorgio De
Neves,Manoel Rodrigues
author2_role author
author
dc.contributor.author.fl_str_mv Cremonese,Dennis Travagini
Tomi,Giorgio De
Neves,Manoel Rodrigues
dc.subject.por.fl_str_mv activity-based costing
mining
mine operation
topic activity-based costing
mining
mine operation
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-03-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0370-44672016000100097
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0370-44672016000100097
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1590/0370-44672015690137
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Escola de Minas
publisher.none.fl_str_mv Escola de Minas
dc.source.none.fl_str_mv Rem: Revista Escola de Minas v.69 n.1 2016
reponame:REM. Revista Escola de Minas (Online)
instname:Escola de Minas
instacron:ESCOLA DE MINAS
instname_str Escola de Minas
instacron_str ESCOLA DE MINAS
institution ESCOLA DE MINAS
reponame_str REM. Revista Escola de Minas (Online)
collection REM. Revista Escola de Minas (Online)
repository.name.fl_str_mv REM. Revista Escola de Minas (Online) - Escola de Minas
repository.mail.fl_str_mv editor@rem.com.br
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