Budgetary Control of Mining Operations

CIM Bulletin, 1960

ADVANCE planning of mining methods, from the first development openings to stope layout and pillar recovery, has long been accepted as a normal method of operating a mine. Recently, mine managers have become increasingly aware that advance planning of cost and accounting controls can also be considered a normal method of operation. The use of such controls is wide-spread in manufacturing industries. In mining, the gold mines of South Africa have pioneered, with marked success, in this field and have been closely associated with most of the research and field work in accounting control.
Keywords: Budgetary control, Budgets, Control, Controls, Cost, cost accounting, department, mental calculation, mine, stoping, Costs, Mine, Mines