A cost management model for economic sustainability and continuos improvement of mining operations

摘要: The management of operating costs is essential to the efficiency and economic sustainability mining operations nevertheless, most cost systems in minerals industry are designed only exclusively meet financial accounting reporting needs lack focus on decision taking continuous improvement. This paper describes result a research program aiming develop an innovative methodology that applies Activity-Based Costing (ABC) PDCA's Deming cycle tools system for improvement operational reduction. implementation this operation would imply breakthrough corporate approach managements, from conventional top-down budgeting control bottom-up integration accountability. In regard, was tested Andina underground mine III Panel sector Corporation del Cobre (CODELCO), Chile. results test its potential also discussed.