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Transcript of Costos - Lectura II
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8/10/2019 Costos - Lectura II
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SOCIETY FOR
MINING METALLURGY AND
EXPLORATION INC.
PREPRINT
NUMBER
P.O. BOX 625002 LITTLETON. COLOR DO 80162-5002
COST CONTROL IN OPEN PITS
SIMULATIONS FOR OPTIMIZING PRODUCTION COSTS
F.
H Mertens
GECAMINES
Lubumbashi Zaire
For presenta t ion a t the
SME
Annual Meeting
Sal t Lake
City Utah
.February 26-March
1
1990
90-85
Permission is hereby given to publish with appropriate acknowledgments excerpts or
summaries not to exceed one-fourth of the entire text of the paper. Permission to print
in
more extended form subsequent to publication by the Society must be obtained from the
Executive Director of the Society for Mining Metallurgy and Exploration Inc.
If and when this paper is published by the Society for Mining Metallurgy and
Exploration Inc. it may embody certain changes made by agreement between the
Technical Publications Committee and the author so that the form in which it appears is not
necessarily that
in
which it may be published later.
These preprints are available for sale. Mail orders to PREPRINTS Society for Mining
Metallurgy and Exploration Inc. P.O. Box 625002 Littleton Colorado 80162-5002.
PREPRINT
AVAILABILITY
LIST IS PUBLISHED
PERIODIC LLY
IN
MINING ENGINEERING
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Abstract. The costs of an open-pit operation
can
be classified according
to
the following
hie
rarchy :
- overall
cost of production
(per ton of ore)
- costs of basic operations and
functions
-
costs
of auxiliary operations
- costs of
machines
and
equipment
-
maintenance
costs.
Production cost is a
measure
of
the open-pit
mine performance and
should
be
the final target
of the
management
control.
I t
is
also a
measure
of
the
share
of
the
mine in the processing
s ta
ges.
Any
variat ion in the maintenance
and
operating
costs or in
the
operating performances have an
immediate effect on the production
cost.
In the
f i r s t part
of
the paper, we
will
descri
be
the various
steps
used for building up automa
t ically the overall production cost and
how
any
fluctuation
in direct
expenses can be
measured,
allocated and
t ranslated in terms
of
dollars
per
ton of ore
produced.
I t will ref lect the expe
rience gained
from an application
in real time
installed
on
an
IBM
mainframe
for cost
calcula
tions in large copper
operations
in
central Afri
ca.
The second
part
of the paper
will
show
how s i -
mulations
can be applied in
order
to
evaluate
the
consequences
of any investment decision on
the
operating and production
costs.
More par t i -
cularly,
simulations
in
evaluating various
combi
nations of decisions
will
be
described
and
cash
flow patterns wil l be
discussed.
1. Introduction
Evaluation
of the
performances
and
decisions
regarding
development
of
mines depends
on a
tho
rough knowledge of the various
cost
components
of maintenance
and
operation.
Mine
planning
and
investment
cr i ter ia must be based
on a reliable
cost
control system. This basic premise
was taken
into consideration when developing the new
system
which
is
presently implemented
a t Gecamines and
which i s
part
of the
reorganization
of the
whole
f inancial control
of the company.
Gecamines operates large
copper
deposits in the
province
of Shaba, Zaire. The operations are di
vided in three divisions
where
the ore is
extrac
ted e i ther from
underground mines
or from large
open
pi t s After
beneficiat ion, copper
ores
are
processed
by
hydro
or pyrometallurgy to
produce
electrowon copper, wire-bars or bl ister copper.
Cobalt i s an
important by-product
which has meant
in
recent
past
as
much
as
50
of
the
to ta l in
come of the company. Currently, this percentage
is 20 as
a
resul t
of a convention
between
the
two
main producers, (Zaire
and Zambia), to keep
the
stabi l i ty
of prices and avoid
fluctuations
in
the market.
Zinc
concentrates are
roasted
and
calcine
is processed into electrolyt ic zinc.
With regard to the implementation
of
the new
control
applicat ion
for the mines and for the
concentrators, i t has been scheduled in three
steps
:
-
analysis
of the
exist ing system, definit ion
and choice
of
the new
integrated package.
- definit ion,
development
and implementation
of one pi lot
project
covering
a l l the open
pi t operations of the western
division.
-
extension
of
th is project in
the
other
mi
nes and plants
of
the company.
The
following description refers
to the
expe
rience
gained from
the implementation
and opera
t ion
of the
pi lo t
project.
2. Brief description
of the
open pit operations
There
are
three
operational divisions in
the
company among which
the western
one
is
the
most
important. The open pits
belonging
to
this divi
sion
are
currently divided in two complexes
-
the
DIMA
complex,
with three separate open
pi ts
- the
OV
complex, with one major pit divided
in
three
different areas.
Total
excavation for the two complexes
reaches
84000 k t
of rock per
year,
corresponding to
an
output
of
8000
kt
per year
of
various
types of
oxide
and mixed ores.
Drilling
is performed by rotary dri l l s Bench
heights are
held
to to 2 m and
explosives
used
are
ei ther
me tallized slurries or ANFO
Cable or hydraulic shovels are used
for
loading,
with buckets ranging in size from 6 to 18
cuyd.
There
are
2
such
shovels
in
operation
and
the
oldest machines will soon be
replaced by
25
cuyd
units .
Haulage
is performed by fleets of 26 100 t and
39 150 t
trucks.
In the DIMA complex, the trucks
used for
the
overburden removal
are
converted in
to trolleys. At the
OV
complex, a
belt conveyor
system will
be
installed
in order
to
decrease
the
haulage distances.
Ores are dumped on
approximately 25 stockpiles
and
are
subsequently
transferred to the feed of
two
concentrators in proportions determined by the
characteris t ics
and
grades of each stockpile.
Transfer
from
storage to
concentrator is
perfor
med
by rai l road
haulage.
The
open pi t maintenance department is
divided
in
seven
sections.
The
necessary supporting
ser
vices are
provided
by two
central mechanical
shops.
3.
Objectives
to be met by
the
system
An efficient control
system
has to be able to
provide
production and
operating
costs
as well as
al l
the
necessary
information
used
for
forecas
t ing,
budgeting,
investment
and
strategic
deci
sions. In the particular case of
Gecamines,
the
ore
is rather
complex and
physical characteris
t ics
and
grades may vary in
a
great
extent
accor
ding to the ore
body. There are different pro
cesses
involved
in
the
beneficiat ion
and in the
metallurgical
f ac i l i t i es
As
a
consequence, the
control system
must be very
f lexible
and
handle
a
great variety
of
options
and
simulations
with
regard to
the financial decisions.
The
information to
be supplied, the
frequency
and the
structure
of the reports must be defined
according to the objectives to be achieved and
the
dest inat ion
of the
reports .
The corporate
con
t rol ler will require consolidated results and f i -
nancial
reporting, while the operation management
expects to receive cost information on a daily
basis and supported by technical references.
Fur
thermore, the operations
manager requires
details
of different nature defined according to
the le
vel of
responsibi l i ty
and
to the types of opera
tions
to be controlled. Presently, the
system
provides only budget
control
on a
global
and
monthly basis and yet with significant delays.
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s a consequence, the oajor guideline, taken
into consideration ~ h e n
impleoenting the
control
system are
the f o l l o ~ i n g :
- the analytical control oust be integrated
~ i t h the ~ e n e r a l Dccouncing system
- COSt
analysis
muse be related
to
technical
conditions (type of rock. lengeh and grade
of
haul, produceion records, equipment eff i-
ciencies)
- D
greac f lexibiliey
is essc=tial
and the
system must be
adaptable
immediately to any
change
in
the
operation
methods and
in
the
organizDtion
chart
- cost reporting must be
performed in real
time in order to t ranslate immediately
ope
~ D t i o n a l
problems
in
cerms of dollars
- reports must be issued in due eime and ac
cording to the requirements of those needing
the information.
H o ~ e v e r ,
a large emphasis
has been
placed throughout
the
implementation
to
keep the
system
as simple as possible
- the data must be clearly
presented
and usa
ble without
additional
calculat ion
effort .
\ ariance must be calculated
between actual
costs and
budget
- the system
will
be based on the use of
standard
unit
costs.
The variance between
ac
tual costs
and
budget
must be
traced
up
to
the
responsible division. (Variance of con
sumption
to the maintenance
or operations
de
partments, variance in
the
exchange
rates to
the financial department
and variance in
the
costs of
supply to
the purchasing depart
ment)
- costs must be broken down into direct and
indirect
costs.
The rules
of
activation,
de
pLetion
and depreciation must be clearly
specified
- al l the information needed in
the
cost
control system
will
consti tute
at the same
time a
data
base. The company will
actively
encourage
i t s
operations manager to use ex
tensively
that
data
base
as
a
reference
in
their various
financial and
strategic
ana
lysis .
4. Hardware and
software
Concerning the
cost
control
software implemen
tation,
the decision had to be taken between two
alternatives :
- modify and improve the
exist ing
system
-
ins ta l l
a new
package.
The
exist ing
batch system ~ a s
designed
in the
early
seventies.
I ts improvement was
considered
risky, mainly with regard to the needs of decen
t ral ization,
on
line operation, reporting
requi
rements and integration ~ i t h other
sa te l l i t e ap
p
l ications.
I t was therefore decided
to
instal l a
new
sys
tem linked ~ i t a n e ~ general ledger package
as
sociated ~ i t h a fourth
generation
tool . At
the
same time,
the
company has upgraded i t s hardware
to
a 4381 IBM computer,
further
upgraded to a
3090 24 ~ I P S
computer. I t
is one
of the
big
g e ~ t installed in
Africa.
The development
of
the
project
is
an
integral
part
of
an overall
program
of systems reorgani
zation
in
the
company, including al l aspects
linked
to maintenance,
metallurgy, purchasing
and
financial
applications. The project is fully
developed
in house ~ i t
the
objective to promo-
2
te the traininR of national people.
The h a r d ~ a r e support
consists
of
consoles
and
microcomputers
installed
close to the users of
fices
while the 3090 IBH
computer
is
installed
in
the
central
offices,
located
a t
a distance of
310 kIn.
5.
Hierarchy
and
responsibility
centers
In an eff icient cost control system, i t
is
ne
cessary to l ink the expenses to
the area
~ h e r e
they
are
generated. Each cost component should be
related
to
a
center
of expenses. In
order
to
in
troduce those
centers, a
hierarchy
structure will
be
created.
A simplified view of the
cost
control
hierarchy
is
shown in figure 2. At
the
second level,
the
following branches are
considered :
5. I . one maintenance branch th subdivis ions
corresponding to
the
fleets or
types
of ma
chines
5.2. - one center consolidating
the
costs of
equip
ment and machines.
In
this
branch, the cen
ters of analysis can be broken down according
to the
fleets or
types of
machines and func
tions
5.3.
- one fragmentation branch ~ h e r e dril l ing and
blast ing
costs
are analyzed
5.4.
-one branch corresponding to
the
position of
the
operations superintendent. I t
is
subdi
vided in two complexes controlling various
pits. In each pit cost components similar to
those
described in
paragraph
6 are created.
Essentially,
they correspond
to
the
various
operations and to the burden of direct and
indirect
costs
related to operation
only
5.5. - one branch covering al l overhead and indi
rect costs which
are
not
covered elsewhere.
Here, i t is convenient to set up a
structure
similar
to
the
organization
chart
of
the
d i-
vision.
The major prerequisite of the hierarchy is to
be
flexible
enough to
allow
any changes
in
mana
gement,
structure
and
organization.
I f
further
detailed analysis
are necessary,
additional
cen
ters
should
be created
provided
that accurate
cost allocation
can
be
performed. n example is
given
in figure 3. The major
prerequisite
is to
properly
define the
lower
level cost centers and
the application
permits
to consolidate them ac
cording to the
specific reporting objectives
(ty
pes of
equipment, types of operation,
etc).
6. Cost
determinations
The
various
components of
the open
pi t
produc
tion
cost are bui l t up according to the following
sequence :
- maintenance costs
-
operating
costs
of
machines
and
equipment
- costs
of
basic operations and functions
and of
auxiliary
operations
- cost of
production.
6.1. Maintenance
cos t s :
They
are defined
in
the maintenance branch (see
5.1.) of the hierarchy structure and inc lude:
- operating and supervision labor with pay
roll
burden
and
labor charges
- maintenance
materials
and supplies
- indirect
maintenance
costs from central
mechanical shops and
repair
faci l i t ies
-
open
pit
maintenance department overhead
costs.
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6.2. Operating costs
of
machines and equipment
They are obtained by adding the following ex -
penses to the maintenance costs :
-
operating
labor with payroll burden and
al l
labor
charges
- consumables and
operating supplies
- equ ipment depreciation.
Analysis of those
costs
is
made
in
the
hierar
chy
branch
described
in
5.2. The same
procedure
is a ~ p l i c a b l e
to fragmentation.
6.3. Costs of
operations:
By
allocating
the
operating costs
of
machines
and equipment to the working areas, the
break
down of basic and auxiliary operations
is obtai
ned.
For the basic operations,
i t is convenient
to perform
the
allocations by
uti l iz ing
techni
cal references such as those mentioned
in
figu
re
1. According to the importance
of the opera
t ing units and to the work organization chart,
costs can
be ei ther
tabulated
by
individual unit
or by fleet
of
machines. I t
is
also
to be
poin
ted out
that,
when using references, standard
unit costs can
be
applied but
i t is then
neces
sary
to allocate
the
variance with the actual
si tuation to the
production
costs.
Analysis of those costs of operations are per
formed
in the
hierarchy
branch
described
in
5.4.
6.4. Overheads:
The components to be added in
order
to obtain
the
complete costs of production are
the re
maining direct
costs
labor, supervision and
miscellaneous) and
indirect costs related to
the
open
pit operations under the
responsibility
of
the
mine manager such as :
- administration and offices
-
indirect
labor of various technical
ser-
vices
depreciation and amortization
- engineering and
quality controls
personnel department
safety, training and inspection
transportation of personnel
fuel
distribution
-
automotive
Those
costs
are analyzed
in
the hierarchy
branch described in
5.5.
6.5. Units
of
references :
mong the technical references, the hour of
productivity
or
availabil i ty
is very useful to
measure and
allocate the
machine
costs. Drilling
can be reported either to the volume or weight
of material extracted or to the length of hole
drilled. For
comparing
dr i l l ing
unit performances
in
different types of
rocks,
i t
is
convenient to
use the
standard
length of drilling stm). Cubic
meters and tons are
the
most common measures for
operations, extractions and productions. Explo
sives will be measured in
tons.
Other
references
such as truck hour, m
3
km
and tkm
are very useful
for analyzing
surface
haulage.
For comparing
truck haulage operations, kilometer can
be
con
verted
in
standard kilometer. In
this
case, the
grade is
converted into
a horizontal
distance.
The choice of the references depends upon the
type
of
cost allocations
to
be
performed
budget,
actual, simulation).
following operations and functions were
considered :
- drilling
- blasting
- loading
- truck haulage
3
- railroad transportation
- power distr ibut ion
- water pumping
- earthmoving
6.6. Cost consolidation
The
cr i ter ia
utilized
for cost determination
allow
to preserve the individuality of
the
va
rious
components
of the
overall
cost
or to build
them up
partial ly
or
total ly
according
to
the
requirements
of
the
control
and to the
level
of
responsibility. I t is important to
emphasize that
the
consolidation
of the
expenses can
also
be
performed according to
other cr i ter ia which
will
be
discussed
later .
Full costs are obtained by further adding the
overheads of the
division and
of
the company.
7. Input validation for
data
processing
The
entry
of
al l
actual
expenses related to
la
bor, spare
parts, consumables,
depreciation,
dis
tributed services from in ternal divisions and of
the
technical references
is performed
through
subsystem interfaces.
Real time key validation is an
important step
implemented
before
allocating actual costs.
Figu
re 4 gives a
schematic
view
of the application
used
for
processing information issued
from
the
dispatching control of all
the
dril l ing, haulage
and
loading
operations and
explosive
distr ibut ion
in the
various
open
pits
In a f i rs t step, the data bases are entered
into a working f i le number of operating
hours,
number
of
tons
of explosives, number of haulage
tr ips,
type
of ore excavated). During this step,
the
system checks the
records against the
val i
dation f iles and errors are immediately correc
ted. Examples of validation
keys
are
given
in
figure 5.
In the
second
step,
the system calculates the
s ta t i s t ica l references which must be used
in the
reports
such as the volume of
excavations
and
tons of ores and the costs of the operations and
functions.
During this program,
the
key
records
unit ra
tes , densi t ies , distances, etc) are taken from
an
external
table which
is regularly
up-dated.
A
further validation
is
also
performed
against
the
master
f i le
which stores
the
accounting re
cords and the control f i le storing the accounting
control parameters.
When the
transactions are
accepted,
they are
stored
in a waiting f i le The transaction jour
nals can
then
be posted
in
batch
mode according
to
a daily schedule.
A
simulation
class is used
for
project evalua
tion and will be discussed later .
8. Reporting and connecting with microcomputer
The
reporting
contents vary according to the
destination.
The corporate controller needs
re
ports giving income and expense information,
overall
cost
analysis,
rat ios
and key
performan
ce indicators, financial
comparisons
between
major
centers of
responsibility and
consolidation
results.
The operation management and the
branch
con
t ro l ler
analyze
the
same
reports
but need to cra
ce the
origin
of
the
results at lower levels of
the hierarchy. They relate those costs
to
various
technical
references which are less useful to
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higher
management.
The
reports can
be
presented in different ways:
by
using the report tools of the system
i tse
by util izing
microcomputer
and a connec
cion with the mainframe.
The
f i rs t
option
is
used for editing
the
f i-
nancial and standard reports which are
regular
ly sent
to
the operation
and
maintenance
mana-
gernen t
The
second
option
is
extremely useful to ana
lyze
special reports needing
the analyt ical
po
wer
of
microcomputers. Lt
is especially uti l ized
for applications linked with financial analysis,
investment
and strategic decisions, cost optimi
zation, special
cost
investigations
and for edi
ting graphics
and
diagrams. By using this pro
cedure,
i t is
also possible
to
res t r ic t the
amount
of
technical data
to
be introduced in
the
master
fi les
of
the
mainframe
system.
Some report examples are given in figure
6.
The
production costs
report
(fig. 6.4)
can
be issued
at the level of
the
branch
manager
as
well
as
at
the
position of s i te and s i te 2.
I t
is im-
portant
to
emphasize that
the overall
costs
will
only
be
obtained
a t
the highest level. For
exam-
ple,
a
report
issued
a t a
level
of
site
will
not
include
the division overheads.
Basic operation
cost reports
(f ig. 6.3) can be
issued a t
any
level of
the
operation branches,
unti l
the lowest position
in
the
hierarchy.
The reports giving
the operation
costs
(f ig.
6.2)
are created
to analyze the
expenses
at
any
level in the equipment branch. Similar reports
can be set up for fragmentation.
Finally , the
maintenance cost
report
is
to
be
util ized
in the maintenance branch.
The
headings
of the reports can be structured
according
to the
needs of
the users. There can
be
actual or budget amounts,
variances,
formu
lae
combinations or
even
simulation amounts.
Those actual costs are compared in real time or
in batch
mode
to the
different
budgets (annual
budget and
i ts
recurring revis ions , previous
bud
gets,
etc).
9. Simulations and financial evaluations
When the
costs are properly
allocated, i t is
further
necessary
to provide the tool which will
allow their optimization within the open pi t
configuration. The most appropriate short
term
and long term investment allocations
will be
de
termined,
par t icular ly concerning
equipment re
placements
and
ins ta l la t ion
of new
machines or
operating schemes. Simulations
should
be perfor
:led
to
e'laluate the best financial opportunities .
An example
will
i l lus t ra te such a simulation and
the
microcomputer connection.
Let
us suppose that the
examination
of one top
most
position report
shows
an
adverse
evolution
of the overall
production cost and
that the rea
sons
have to be found
in
the basic operation ex
penses. The report giving the breakdown of the
operation costs (fig. 6.3)
will
show which ope
rat ion
is responsible for the
adverse
resu l ts
More
particularly,
the
fleets or machines indu
cing those effects wil l be detected in
the re
ports analyzing the machine costs and the mainte
nance reports will
indicate full details his to
ry of
the mechanical
failures .
Improvements to
be
expected
af te r
major over-
4
hauls or replacement of the
incriminated
f leets
or machines
by
larger or
more
efficient units
will be
analyzed
as f o l o ~ s :
al l the
actual amounts and
references to be
taken
into consideration and used in
the re
ports described previously
will be duplica
ted
in
high
volume in
the
simulation
class
which will now
on
be uti l ized for
al l analy
sis
data corresponding to the
incriminated
f leets
or
machines
will be downloaded from
the mainframe
to the
microcomputer
maintenance
and
operation costs to
be eX-
pected after overhaul or
replacement
will
be
evaluated and introduced
in the
microcompu-
ter
the
project
will
be
analyzed
on
the micro
computer by comparing actual and
expected
si tuat ions, independently
from
the mainframe
after completion, the new
expected
costs
util ized in the microcomputer
can
be uploa
ded again in
the
mainframe simulation clas
ses
for
further analysis.
Upload and download can be performed in a mat
ter of
minutes. The
procedure
can be repeated
as
many times as necessary
for
specif ic project
ana
lysis .
Figure 7 gives a methodology example of in
vestment
project evaluations
on
microcomputer.
I t shows
the simulation of the replacement of
a
given number of shovels by more modern and ef
ficient units and
of
a
given
number of rear dump
trucks by
larger units .
The
shovel project
is
analyzed in report 7.1, a t the center in the hie
rarchy corresponding
to the
synthesis of
the
sho
vel operation expenses. The same project
can
be
analyzed at the
topmost
position of the
hierar
chy
(report 7.3)
and
the resul ts in terms of IRR
and
NPV
are of course the same.
Rear dump
truck
project is analyzed in
report 7.2 a t the center
summarizing
al l
truck operation
costs.
The ana
lysis of the
combination
of both projects
can
be
easi ly done a t
the
highest
level
of the
struc
ture
as
shown
in report
7.4. I t is
to
be pointed
out
that
for
both projects, the equivalent
hours
are
ut i l ized as references
for
allocating the
simulation costs.
Ln figures
7.1
and 7.2, the
exist ing si tuat ions
are duolicated from a reduced number of records
only
l inked
with the
centers
corresponding to
the shovels and
dump trucks.
Financial analysis
a t
high
levels are done on aggregate costs and
therefore,
the amount
of
records downloaded and
uploaded
is always limited.
The
projects
to
be analyzed have generally
unequal
i n v e s t m e n ~
amounts and
unequal l ives .
Nevertheless, within a given number of
matured
projects
and a
capital budget constraint , i t
is
possible to analyze
easi ly the combinations
gi
ving the
highest
net
present
value.
Lf
capital
rationing results in project removals,
opportu
nity
costs
can be evaluated.
The foregoing method of simulation and finan
c ia l analysis
can
be duplicated
to
many other
applications such as
:
the study of cost evolution versus the ra
t io
of
overburden
analvsis
of
new methods
of
operation
new haulage
and
transportation
schemes
effects of
fragmentation improvements
etc
.
Ln any case,
the
foregoing procedure remains
app
licab
Ie.
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6
:
h m
m3
t
m3Iml IImJ
Drilling x x
x
x
i
I
I
Blasting
I
I
,
x
x
Loading
x
x
x
Trude transpor1ation I
x x x x
x
I
Railroad haulage
I
x x
x x
IEarttlmovinQ
x
x x
FIgUra
1.
Some refen nces used
for cost
allocations in open-pi t mining.
,5.1
I
Maintenance
i
I
i Earth-
~ m O V i n g
Eqt
: Drilling
machines
, Shovels
I
Truclls
Raiiroa:l
haulage
_I__ Shovels
,
,
I Tn.JCks
r
(Fig.
3.1)
i__ Railroa:I
haulage
I
1 ~ 4
Drilling SiIB 1
machines
(Fig. 3.2)
Blasting Site 2
FlQure 2. Example of cost control hierarchy.
Admin
Engin
Person.
I
~ a f e t y
I
Training
Automotive
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1
T
lRUCKS
I
15
STDT
7
R..EET1
15
lROI.l..EY
I
R..EET2
Figure 3 1 Operating
costs
o
rear dump p l o detailed structure.
Drilling
Blasting
Loading
Transportation
Earthmoving
WatIIr pumping
I
ndin ct c:ost3
Railroed
haulage
Figure 3 2 Costs o operations Elampie o detDlled structure.
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8
AT " i \ " ~ -11TH
v M D ' r ~ I
ru - - - ~ . i ~ F l
I
JALi I ~ O R m G I - - + - '
jWlIOHI
.....
L
FILE
I I
, lL , .
III
.
I
~ I
r----i
II t
I
I REF FORMAi. I
I JlBLE JOUR HAL I
r - - - ~ I EHTRIES
FIL
1 I
- - - ~ ~ I ';O:;i
i
r--t'l H L L O ~
, I ...... t
1
I
I
I
[
I
,
?RO.JE(i
((,00
I
,,1,
-+
::IJALUATIOH
; ~ O H P J i E R
REpljRTS
I
I
i
I
REP JRT3
CONTROL
1--+ ~ ' l l T
et'l ..
0
Figure
4 :
Cost processing
and
siMUlation.
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8/10/2019 Costos - Lectura II
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iDate
Type of operation
Fleet
Center
of work
Machine number
Reference (unit)
I Reference (sp.
part)
I
Type
of
product
IDestination
IAccounting period
I
Machine
allocation
I roduct
Destination
I
roduct Origin
I
Cost
deferring
VaidIdion
Fie
CF
VF/MF
VF/MF
VF/MF
VF/MF
VF
VF
VF
VF/MF
CF
VF
VF
VF
VF
Figure 5 Data
base
validlltion.
$
$
$
$
$
G.2
eDIts
t
naJilES
Labor:
$
Consumables:
$
Maintenance (from 6.1):
$
Depreciation:
$
Total:
$
SIa iIticeIU ii ._
Hours of utifization:
h
osts
I nIIIcdawn
Labor:
$/h
Conaumabtes:
$/h
Maintenance:
$/h
Depreciation:
$/h
Total:
$/h
U a i c
costs
Drifting:
$
Blasting:
$
Loading: $
T
:
$
Total:
$
StItiIIic
...... :
Excavationa:
m3
Units
costs:
Drifting:
$/m3
Blasting: $/m3
Loading:
$/m3
Transportation: $/m3
Total:
$/m3
9
I
VF:
Validation file
C
F: Con1101
file
MF:
Maler
file
G. ProcIuctiancosts
Division overheads:
Operation overheads:
Water pumping:
Basic op. (from 6.3):
Total:
Production:
Ore A:.
Ore B:
OreC:
TolBI:
$
$
$
$
$
t
t
t
t
IProduction cost $It I
I
I
I
I
I
I
I
. 5 ~ S c m a r r a y ~ i i ~ o I ~ c m t ~
i,Lt
==
I
abor: $
I
I
Materials and supplies:
$
i Power: $
Utilities
$
Inclirect costs:
$
External cootracton: $
Depreciation: $
Total: $
Figure 6 Examples of
control
reports
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8/10/2019 Costos - Lectura II
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10
eXISTING SITUATION
to
10
Ul
10
to
10
}
I
Jf;
1:
100
1
:.\1
.\'
m
259
1.59
m
Zaq
2B9
239
239
2,59
289
2B9I
3 , ~ c i ~ t E n a n c e
5041
S06
S(13t
5102 5122
5143
5163
5184 LU 5125 :1327
1501)
1500
:500
~ ~ " - l i ' l
f : I '
15:;0 151 0 15 .::0
tS(H)
i5t;i)
;
:
..........
,
l ~ J V
Jl} l j
.i j .;;.;
6840
baM
jsao
,j90t
6921
6942
.6962
c,983
700l
7024
69317
SIMULATION
10
10 to iO
to
10
10
1\
l ' . j
1 ; ~ ,
10 tOO
289
289
289
239 289
SQ
289
289
289
~ 8 9
28%
2997
2998
2998 2999
}OOO
3002
300:,
3007 30tO 3021
30037
2347 2347
2347
2347
2347 2m
1P
2 3 ~ 7
2347
2347
23466
.'.1.,.1
Total
5M3
5643
5644
5645
I
Jb o
5647 5650
5652 5bSb
5666
56493
Dmedation 84i 347
347 m
m
847
347 347
B47
W 8466
Imshent
84bC
()
,)
uperat ing
save
-8466
2044
2063
2083
2102
2122
2141
2159
2l7i' 2194
2205
up.
saVE
( C I J ~ U
1 t i ve) -3466 -6422
-m9 -2276 -174
1943 4089
6248
3425
j:)o19
12824
IRR
... ..
41.
4h
~ p v a m
2115
=:=:==::=:==========-=---======:==================:============== ====================:===::::::===:=:=:::::::=
STATISTICAL
DATA flHt
~ t i l e ~ t t 2 1 i ~ e t t3fiaet
14fleet
tSflaet iOiieet H la\al
mSTlN6 mUAiiQN
MOiV :
}t
lit
i;
izatiQn
E ' ~ l l r a l e i l t
hours
ih
+1 ..
i.
; l : : . l i .
11:98t
~ 7 5 2
3246
1504
7455
:948
95; 4
'l55
Hw, ) 'Hilization
:1881 3246
14073 745S
:>"Jinl nt hom 4752 1945 14073 7455
1ft,
~ , ~ ,
: )(;0
$ ~ 3
5077
tc::n
'
.1')7
1 ~ ,
47,3
150
1734b
,40
3695 5264
45614
:473 ~ 2 6 4
34970
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8/10/2019 Costos - Lectura II
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11
Y;ar-
i'
rear' t
Year
2
Year
j
Yw
4
i ear
S
TS:l
t
Y:dr
1
i I ,Hu . ,
EXISTING 5ITUATICN
LLabor'
110
ill)
no 110
1lO
110
ii, ;
77('
2.
o n s u ~ a b i
7722
~ . . .
7722
ii''lI':
7722
..,71
...
i
5 4 ( 1 5 ~
: i ~ i .
3.Maintenance
4592
C:4C.
46 B 4661 4685
470E,
A " " ' ~
3263e
\J i
4.Amllmmls 2B50 2850 2550
285(
e 5 ; ~ : :
~ a 5 { l
2350
Q ~ t , t :
Tot;.
15274
.
il:"',n"
lJ ..
i:
11::1' ,/1
j u..I.'
4 Z = : ~ ' 1
~ . ; J h :
p::," l,""
l..;J .Ji
1 5 2 9 ~
.I. .
II::? :) .
. . , .. .;
SIMULATION
t
Labor
l(;b
;f '
l' lD
10b
106
106 \06
lOb
7 ;
2 l C o n s u ~ a b i e s
7 22
fUL.
7 22
7022 702::
,,:,,";":'':1
7022
4Qi 5 :
. ~ 6 .
3 1 ~ a i n t e n a n c ~
4H":'
.. w_
4153
4104
4184
4'
lu : 4 : ~ 6
4\88
29292
4.Aaor-timmis
3507 3507
3507
-or
JJVi
35,)7
35 7
3 ;:
'iJce;"
i..'t:.'.;V
Total
14817 \48\8
14m
1482
14821 14822
14m
1
3?
Depmiation
657
657
657
t ; ,
b 1 657 657
'
ail
4600
Imstlent
-4600
0 0
Operating
save
-4600 1114
1136 1158
118 1203 12:5
1247
CP.
save
(cumuiated)
-4600 -3486
-2351
-1192 -12
119:
2416 3663
IRR
16,81
NPVam
260
::=::.=============---===================================================-::=========
STATISTICAL DATA
ileettl
fleetf2fleett3
To\al
EXISTING
Hours 0 uti 1 zat i Of;
68390
35400
62501 166292
Equival ent hom b839 531(\' 93'53 215243
}/h
ie .h,
1 1i3
Si;3
SI"ULATlON
Hours of utilization
Equivalent
hms
/h
He.h.
113
S/;3
t
7346
3B390
35400
82502 56292
38390 5310(1:23753 215243
95
n
7
\
7346
,BS
Figure 7.2: Du;p trucKS pr oject Evaluation
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8/10/2019 Costos - Lectura II
13/14
12
rm
Ym
f
Yw
2
Ym
3
Year
Year
,
Y ~ a r
il
Y,ar
7
Ye;r
8
Ym-'
Year
10Total
1
~ m m 6 s uATI
ON
. ~ : ' I l
;
JOn
>lVIi-'I.aos 2332
2382
23 2 Z38
2332
2382
Y 1 ~ 1
1.;,I1 i'
2382 ~ J 8 2
- ) ' ~ O
d1 iL
235:0
.uperal of
uwn/ads
3272 3272
t327i
\3272
11272 3 ~ 7 2
1"17')
.... ,,-, -
'1 ')
h l t . l ..
"'';7'"
-
8/10/2019 Costos - Lectura II
14/14