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重工业部有色工业管理局根据苏联专家建设起草了一套比较完整的‘矿山生产成本计划编制方法’,学习以后,有如下的体会: (一) 矿山生产成本计划的编裂方法是把矿山成本计划分为采矿、运矿,选矿三段。 (一)采矿部份: 分为作业成本及采矿出矿成本两类: 甲、作业成本计划:规定矿山采矿部份之作业有十二种项目,各种作业可计算至直接成本或车间成本。作业项目是:(1)采矿作业;(2)充填作业;(3)剥离作业;(4)坑内运搬作业;(5)坑口
The Ministry of Nonferrous Metals Industry of the Ministry of Industry and Industry drafted a relatively complete set of “mine production cost planning method” based on the construction of Soviet experts. After studying, the following experiences have been obtained: (1) The method for cracking mine production cost plan is to set the mine cost plan Divided into mining, transportation, dressing three sections. (A) mining section: divided into operating costs and mining costs out of two types of ore: A, operating cost plan: mine mining operations require 12 kinds of projects, various operations can be calculated to direct costs or workshop costs. The operations are: (1) Mining operations; (2) Filling operations; (3) Peeling operations; (4) Pit transport operations; (5) Hang Hau