NTS Geotekhnologia, Chelyabinsk, Russia:

V. N. Lapaev, Deputy Head of Department, Candidate of Engineering Sciences, lapaev@ustup.ru
V. A. Pikalov, Head of Department, Doctor of Engineering Sciences
M. A. Tereshina, Financial Director, Candidate of Engineering Sciences
O. A. Sokolovskaya, Head of Economic Department

Most accounting systems in mining still adhere to targets and paperwork as they were in the planned economy period. Industrial reporting is focused primarily on implementation of plans rather than on identification of causes of the target under-hit or on evaluation of mine capacities. It is suggested to use control charts for the assessment of mine capacities. The features of using control charts in management accounting of mines are given. The peculiarity of the operating activity evaluation at a mine is that mining operations are carried out in highly variable technological conditions and have a high degree of uncertainty in the forecast of the production process parameters. As an example, the mining machinery operation and maintenance using control charts is analyzed. The performance indicators involved in the analysis were down time of excavators depending on their age and hourly efficiency (per cubic meter capacity of bucket) depending on actual operation time. Capacities are evaluated by three indicators of limit range size, absolute average value of a parameter and its frequency of the set range overruns. The interrelation between these indicators and the type of capacities, either technological or organizational, is described. It is concluded that the use of statistical methods for the assessment of mine performance (production processes, operations) will significantly expand the opportunities for management accounting, especially in terms of identifying new capacities inside mining company systems.
The article is prepared with participation of A. A. Makaeva, Post-Graduate Student, NTS Geotekhnologia.

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