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

Dennis Travagini Cremonese et al. Mining Mineração Cost modelling of the product mix from mining operations using the activity-based /10.1590/0370-44672015690137 costing approach Dennis Travagini Cremonese Abstract Pesquisador Universidade de São Paulo - USP This work adds the Activity-Based Costing Approach in mining operations with Departamento de Engenharia de Minas e a product mix. After analyzing and collecting data from an aggregate mine located in Petróleo - NAP.Mineração Brazil, a cost model was built, and from that, a cost management and analysis meth- São Paulo - São Paulo - Brasil odology of a mine in operation is created. This work has the innovation advantages dennis.travagini@.br 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 Giorgio De Tomi used in the operation of mining is a rewarding investment as it shows the profitable Professor Associado and unprofitable products. Universidade de São Paulo - USP Departamento de Engenharia de Minas e keywords: activity-based costing, mining, mine operation. Petróleo - NAP.Mineração São Paulo -