Cost modelling of the product mix from mining operations using the activity-based costing approach
Cremonese, Dennis Travagini, Tomi, Giorgio De, Neves, Manoel Rodrigues
Rem: Rev. Esc. Minas
DATA DE PUBLICAÇÃO
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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