costos - lectura ii

8/10/2019 Costos - Lectura II

1/14

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


2/14

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.


3/14

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.


4/14

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


5/14

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.


6/14


7/14

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


8/14

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.


9/14

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.


10/14

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


11/14

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


12/14

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


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'"


14/14

costos - lectura ii

Documents