Search Documents

By D. M. Ziebarth

"Normal sequence of operations to develop a new underground mine is: construct and outfit headframe for shaft sinking, sink shaft, construct and outfit shaft sump, develop shaft station and shaft bottom steel. In an effort to reduce the overall project schedule, an innovative plan was developed to install service shaft steel below station level, prior to the completion of the shaft sinking effort. To better evaluate the construction of this substantial steel tower, a preliminary constructability evaluation was conducted, including the best method of supporting the main tower; from the bottom, middle or top of the tower. The design criteria and plan involved: •,Develop access from existing service shaft, 25 km underground •,Use of materials to maximize strength while minimizing corrosion exposure •,Estimating the location of the shaft centerline •,Over excavating the station and shaft below station to allow future shaft steel repositioning •,Designing the tower steel for modular installation •,Incorporate commissioning considerations, such as suspension of the cheese weights during steel installation •,Provision for covered stair access to shaft bottom •,Enclosed shaft envelope with open panels to allow visibility and ventilation The design approach was innovative and this paper will describe the design principles and challenges encountered while providing insight into the solutions developed and implemented; especially the modular construction and installation methodology. INTRODUCTION In an effort to expand the mining operations, a plan was developed to construct a new service shaft closer to the new mine workings and convert the existing service shaft to a production shaft at the Potash Corporation of Saskatchewan Inc. (PCS now Nutrien) Rocanville Potash mine in southeast Saskatchewan. The new service shaft required a multi roped friction hoist operating a cage / counterweight, rope guided conveyances to support the operational requirements. The service shaft is an integral part of the mining infrastructure as it provides access to the underground workings, transport personnel and materials underground for operation and maintenance of the mine. The shaft also allows for services required for safe operation of the underground mine, power supply, controls, communication, dewatering and fresh water supply."

Jan 1, 2019

"The application of telerobotics to mining is currently being introduced into production systems around the world. Mining companies in Canada, Sweden, South Africa, and Australia have tended to lead the international charge to this form of technology for mining. While this introduction is taking place, a few basic questions have yet to be answered. How many machines can a single operator run? How many types of machines can a single operator run?A Canadian Research Chair in Robotics and Mine Automation has been established at Laurentian University to investigate these questions and many more through a series of experiments in a telerobotics laboratory that connects Laurentian teleoperation workstations to model mining machines at Cambrian College’s eDome. The laboratory supports many experiments allowing researchers to physically run multiple robot scenarios differing the numbers and types of machines at one quarter scale. Further experiments are being designed to investigate the potential for managing time delays in telerobotics. This paper describes the laboratory, experiments, and some preliminary results."

Jan 1, 2005

By M. Girard, E. Bourricaudy, M. Ashbury, M. Canizares, A. Mezei

Liquid-solid separation and slurry handleability relate directly to commercial plant ramp-up success or lack thereof. The paper provides a well-proven approach for testing, scale-up and commercial application of difficult processes. Emphasis is placed on practical applications of rheological concepts developed both academically and empirically. The cause-effect relationship between the process chemistry and possible physical implications on the metallurgical plant operability is presented in a simple, direct form. Examples include recent results in areas of mineral processing and extractive metallurgy. Technical process risk factors and their mitigation are included in the discussion.

Jan 1, 2011

By Daniel Hodouin, Claude Bazin

"A graphical method to assess the size reduction by grinding is presented and illustrated with data collected from laboratory grinding tests and industrial grinding circuits. The method lies between the graphical comparison of size distributions and the population balance model. The method is easy to apply and provides a quick way to compare grinding mill performances under various operating conditions and processed ores. The application of the method to industrial mills shows that a grinding mill operation could present an invariant behaviour that can be exploited for simulation purposes.INTRODUCTIONThe size reduction of particles by grinding has been studied for decades and several books were published on the subject. Most of the recent studies focus on the modelling of the ball, semiautogenous and autogenous grinding mills operation (Napier-Munn et al., 1996) because accurate simulators can be used for design, optimization and control. Although the development of realistic simulators is progressing, the trial and error method is still used by many operators to identify optimum operating conditions for a grinding machine.Laboratory tests allow the characterization of the material submitted to grinding and the analysis of various operating conditions, such as ball size or shape, mill speed and slurry concentration of solids, on particle size reduction. Similar tests can be conducted in a plant, but results are often difficult to analyze due to errors associated with sampling and sensor accuracy. This paper presents a graphical method to assess the degree of size reduction carried out by a grinding machine. The paper consists of three sections. The first section describes the method and the following sections illustrate the method with data taken from laboratory and industrial grinding machines."

Jan 1, 2004

By R. J. Hundermark, K. van der Merwe, L. R. Nelson

Taphole integrity is critical to all furnaces, but it is especially important in high intensity electric furnaces processing matte and metal of high superheat. Key furnace dimensions are the electrode proximity to the taphole, hearth sump below the taphole and the shape and location of the taphole in the furnace wall (e.g., circular versus rectangular furnace). In addition, electric furnace power density needs to be matched appropriately to any configuration to achieve operational reliability and furnace integrity. The role of furnace dimensioning is generically reviewed across many pyrometallurgical processes to explore potential impact on furnace taphole performance. Some empirical furnace dimensions and power density ratios of industrial furnaces are then compared to explore to what extent they may indeed influence taphole integrity.

Jan 1, 2015

By C. H. Lee, K. Adham, D. Lemieux, J. P. Mai, A. M. S. Hussein, S. Francey

Copper concentrates contain an increasing amount of arsenic, as the older sources of cleaner ores are depleted. At the same time, the market-determined price penalties on arsenic rich concentrates are rising due to limited arsenic treatment capacity at smelters and increasingly stringent environmental emissions limits, necessitating arsenic removal from the copper concentrates. Heating the concentrate to about 700°C can remove significant amounts of arsenic (as elemental and/or sulfide); however, it is important to achieve that removal economically and with due consideration to post-roasting arsenic (toxic waste) treatment. A comparison is made among different roasting options (kilns, multi-hearths and fluid beds) to qualify their potential application to arsenic roasting of copper concentrates. Both direct and indirect methods of heating as well as inert, air and oxygen atmosphere options are considered. Technology comparisons are made with respect to the roaster’s operation, its off-gas treatment and arsenic stabilization. INTRODUCTION In the last twenty years, the arsenic content in globally produced copper concentrates have risen steadily due to the depletion of cleaner ores and the increase in complex concentrate production. Smelter contracts typically limit arsenic to less than 0.5wt%, with a penalty paid per unit of additional arsenic and other contaminants such as antimony. While penalties can vary, they can be on the order of $70/dry metric tonne of concentrate per 1% of arsenic. Strategies used by miners to avoid the price penalties have been to blend clean and complex concentrates, and to remove arsenic from complex concentrates to achieve smelter limits. Arsenic can be removed from copper concentrates by the heat-induced decomposition of the predominant enargite mineral (Cu3AsS4) at ~700°C. Roasting at such elevated temperature is a commercially proven option, but still suffers from process, cost and environmental challenges. After roasting, the released arsenic sulfide fumes can be separated from most of the entrained concentrate dust in cyclones. Then, the As2S3 laden off-gas can be oxidized to generate a still volatile oxide (As2O3), which can be further separated from the residual concentrate dust in a hot electrostatic separator. Next, the off-gas can be cooled with air or water, to either deposit the arsenic oxide in a dry or dissolved state. Dissolved arsenic acid can be oxidized to As(V) and reacted with iron to yield a stabilized ferrihydrite precipitate or scorodite that can be safely disposed. In the case of dry arsenic trioxide, it can be mixed with reactants (e.g. iron) and fluxes before thermal stabilization in a glass matrix, thus eliminating the need for costly oxidation.

Jan 1, 2019

By E. S. Moore

DEEP oxidation and-secondary enrichment of ore deposits, although so important in many parts of the world, are comparatively rare in the Canadian shield. Intensive glaciation during the Pleistocene epoch accounts for their rarity. Glaciation has cost Canada much in the destruction of not only enriched ore deposits, but placers that must have been developed near our numerous gold deposits during the long period of weathering that pre-ceded the Pleistocene. There seems to be a very common misconception regarding the average depth of rock that has been removed from the shield by glaciers. These bodies of ice are usually given credit for the removal of the greater portion of the thousands of feet of rock that we know has been eroded from this large area since Precambrian time. As a matter of fact, the average thickness of solid rock removed can be measured in tens rather than even hundreds of feet, although very deep erosion has resulted in some sections where the glacial ice has been constricted in depressions, such as deep valleys and lake basins. On the other hand, there are few areas within the shield where the glaciers have not disturbed practically all of the mantle rock and some feet of the underlying bed-rock. The chances of finding deeply oxidized cappings and enriched ore deposits are therefore comparatively few and these have been found chiefly where favourable structural and topographic conditions for their formation and preservation have existed. Faulting has been responsible for several of these deposits, and easily decomposed rocks, such as. sulphides and carbonates, have been very important factors. Topographic features, such as high and resistant hills, favourably situated with respect to the ore deposits have, in a few cases, played a part in providing protection from glacial erosion and in furnishing head for the descent of surface waters. At least four cases of oxidation to depths quite abnormal in the Canadian shield have so far been found in Ontario. These are the Helen and Josephine iron mines in the Michipicoten district, the Keeley silver mine in South Lor-rain, and the Ross gold mine in Hislop township, Cochrane district. A deeply oxidized zinc deposit of unusual interest occurs in the Precambrian rocks in New York State, not far from the Canadian border, and there arc the well-known iron deposits in the Lake Superior region of the United States.

Jan 1, 1938

By Charles Camsell

At the last annual meeting of this Institute the programme very properly was drawn up and carried out with the special object of calling attention to the Dominion's position and problems with regard to fuel supplies. That subject, always one of serious concern, was a source of considerable anxiety twelve months ago. It is still so, but in a decidedly less degree than at that time. So far as the immediate fuel situation is concerned our anxieties have been relieved. And I think we can safely say that such a consciousness of our difficulties and determination to overcome them, has been developed in the minds of our people that there will be no slackening of the offensive until a final solution is reached. In selecting a subject of major importance for the present occasion I have felt free to digress from the pressing problems of last year and to go back, for a starting point, to the presidential address of two years ago .. I do not, however, wish to enter the controversy that has developed as a result of that address, though in spite of my own failure to amass a fortune from participation in certain mining ventures, I am decidedly inclined to the optimistic view that Dr. Corless presented of the future of our mining industry. You will perhaps have observed that in its general wording the title of my paper bears a marked resemblance to that of that address. This simila1ity of titles is not accidental. It is intentional on my part.

Jan 1, 1924

By W. J. Langford

"Conventional design criteria assume that the fracture strength of a structural material exceeds its yield strength. Fracture below the design load is not expected, y et many structures have failed in this way. The causes of the fractures are almost always discontinuities such as cracks and welding defects. Linear Elastic Fracture Mechanics (LEFM or simply 'fracture mechanics') provides an analytical framework for assessing the influence of sharp defects on the load-bearing capability of a structure. Fracture mechanics techniques have reached the point of acceptance by ASME Design Codes for nuclear components, and ASTM Standards now include well-defined rules for measuring fracture toughness. Starting with a simple equation which relates applied stress and crack size, the influence of the material's thickness and yield strength can be calculated. Thus, the size of defect which will cause failure under the applied stress may be determined. Armed with this information, the metallurgist can assess the safety of a structure from the viewpoints of non-destructive testing standards, construction standards and conditions of operation throughout its service life."

Jan 1, 1976

By I. C. L. Webster, G. E. Ray

"The magnetite-rich Heff Cu-Au skarn lies in the Quesnel Terrane of south-central British Columbia, approximately 26 km northeast of Kamloops. The skarn formed close to the northern margin of the Heffley Creek pluton, and is hosted by Carnian (Late Triassic) Nicola Group limestone. The Late Triassic pluton (208.1 ± 6.1 Ma, U-Pb zircon) is a composite body of alkaline affinity that includes dioritic, gabbroic, and magnetite-rich clinopyroxene ± olivine ultramafic phases.The skarn has been discontinuously traced along strike for more than 1 km, and individual skarn layers are up to 40 m thick. The most common non-opaque minerals are garnet, clinopyroxene, and carbonate, with lesser epidote, biotite, amphibole, and chlorite. Apatite locally forms more than 3 vol.% of the rock. Compositionally the garnet is a low Mn grandite averaging Pyr3-Grs41-Adr56 mol.%.Mineralization consists of lenses, up to 10 m thick, containing massive low Ti-V magnetite (avg. 0.03 wt.% TiO2 and 0.01 wt.% V2O3). Magnetite is associated with up to 20 vol.% pyrrhotite, lesser pyrite, and trace chalcopyrite and gold. There is a moderate enrichment in rare earth elements with assays up to 570 ppm La and 490 ppm Ce. The Heffley Creek pluton belongs to a suite of Late Triassic-Early Jurassic alkalic and Fe-rich intrusions that are widely developed throughout the Quesnel Terrane. Some host Cu-Au porphyry mineralization, but less commonly they are associated with magnetite-apatite veins such as at the Glen Iron mine and Magnet occurrence, or with magnetite-rich Cu-Au skarns such as the Heff occurrence.Although abundant low Ti magnetite is present in the Heff skarn, it does not appear to represent iron oxide copper- gold (IOCG) type mineralization. Microprobe analyses completed during this study show that low Ti magnetite is not a unique feature of IOCG deposits, but also characterizes some other types of hydrothermal mineralization. In British Columbia these include some alkalic porphyry-related magnetite-apatite veins in the Quesnel Terrane, as well as the well-known Wrangellia-hosted Fe skarn deposits. Thus, low Ti magnetite appears to be a common signature of many magmatic hydrothermal deposits in contrast to the high Ti primary magnetite found in most igneous rocks."

Jan 1, 2007

By François Robichaud

"The Laronde mill has been in operation since 1988. Actual milling rate ranges from 7,000 to 8,500 mtpd. Laronde uses SAG/ball mill grinding followed by copper and zinc flotation circuits. A cyanidation/Merrill-Crowe process recovers the remaining gold and silver in the flotation tails.In 1999, the carbon in pulp circuit was replaced by a Merrill-Crowe circuit in order to cope with a much higher ratio of silver/gold associated with the discovery of the Penna shaft. Marine type diatomaceous earth was used as filter aid in both clarifier pressure leaf filters and recessed pressure filter presses from 1999 to 2005. In 2005, this filter aid was gradually replaced by alpha-cellulose after several laboratory and plant filtration trials. The selected cellulose is considered to be much less sensitive to parameters such as pH and reagent concentration and have increased clarifier and filter press filtration performance. Also, since cellulose is exothermic, replacing diatomaceous earth with cellulose as filter aid in the filter presses has increased calcining and oxidation rates in the calcining ovens since cellulose is exothermic. Finally, better calcining conditions have resulted in energy and reagent savings at the arc furnaces.This paper describes how the filter aid replacement has contributed to increasing productivity and Net Smelter Return of the refinery while reducing worker’s hazards and operating cost.INTRODUCTIONAll Merrill-Crowe circuits in the world are operated with filter aids. For years, the market for precoat filter aid has been dominated by mineral filter aids such as diatomite and perlite. Flowsheet and equipment selection at the Laronde refinery were performed in the late nineties. At that time, some key parameters of the design criteria had clearly identified marine type diatomaceous earth (DE) as the most successful filter aid. Parameters such as reagent cost and availability, clarity of the filtrate solution and good historical filtration performance in other concentrators had designated DE as the best suited filter aid. Pregnant solution processed in the refinery from its start-up through 2001 was fairly stable in flow rate and reasonable in terms of impurity content (cationic and anionic compounds)."

Jan 1, 2007

On the 26th of June 2000 a hydraulic fill retaining barricade failed at the Bronzewing mine in Western Australia. The barricade failure resulted in the release of 19,000 m3 of saturated hydraulic fill into the mine and caused the deaths of three miners. Following this tragic accident, the practices and procedures of mines using hydraulic fills came under intense scrutiny by regulatory bodies and mining companies. At this time, the use of hydraulic fill at Normandy?s zinc/copper Scuddles mine was suspended and waste rock became the sole backfill material in use underground. By 2003, development of the adjacent Gossan Hill mine had progressed to a point where a self supporting fill material was required to enable full recovery of high grade ore. Cemented hydraulic fill (CHF) was identified as the optimal fill type and work began on designing appropriate management procedures and controls to ensure the safe implementation. This work included definition of the fill properties, plant design and construction, reticulation system design, design of stope barricades and drainage systems and fill placement control and monitoring practices. CHF placement began on 16th July 2004 and has continued to date. Significant operational experience has since been gained in areas including plant performance, fill product quality assurance, barricade construction, stope drainage and in-situ performance.

May 1, 2007

By J. D. Wright

This paper describes current milling practice at Endako Mines Ltd., a molybdenum producer in central British Columbia. The various steps in the crushing, grinding and flotation of the ore are outlined, with emphasis on the metallurgy of the latter operation. Tailings disposal and concentrate assaying methods are also described.

Jan 1, 1969

During the past decade, the miner-al industries have been faced with an increasing shortage of engineers. The point has now been reached where the shortage may be termed critical. This shortage may be attributed directly to declining enrollment in the mineral science programs offered by the universities on this continent. Although the reasons for declining enrollment are undoubtedly many, two major hypotheses may be postulated. The first is that high-school graduates are either unaware of the mineral industries and the opportunities in them or that they are aware of them but have somehow obtained a false image of their true nature. The second is that they are aware of the true nature of these industries and the opportunities they offer but find them exceedingly unattractive. The problem of dwindling enrollments has, in recent years, been subjected to a concerted attack by the industries and professions concerned. However, their efforts to date have been based essentially on the first hypothesis. Sufficient results are now available to suggest that either the methods of attack are inappropriate

Jan 1, 1965

By D. Bouchard, M. Forté, A. Charette

A transparent replica of a casting die was built to achieve a better understanding of the filling mechanisms of aluminum in high pressure die casting. Water and tomato paste were respectively used as analogues for the Newtonian liquid aluminum and the non-Newtonian semi-solid aluminum. The transparent die was installed on an industrial casting press and filling was filmed with a high-speed camera. Differences between the Newtonian and non-Newtonian fluids are presented and discussed.

Jan 1, 2006

By W. A. Lang

RESEARCH has been defined as the link between the present and the future. Science, wonderful though its achievements may be, has but scratched the surface of the unknown. Research is directing its attention to winning new facts in order that their application to the processes of today may open up new sources of wealth for the common benefit. Two classes of research investigations are often recognized-fundamental and applied, but these classes merge into each other and it is often hard to distinguish one from the other. Fundamental research is carried out primarily to develop basic facts, but frequently these are found to have immediate economic value, while applied research, specifically aimed at economic values, often necessitates a preliminary fundamental investigation. Both are essential and both should proceed by scientific method. It is obvious in fuel technology that a knowledge of the physical and chemical constitution of the various coals is fundamental to their industrial utilization, and further, a knowledge of the way these coals react under different conditions of temperature, atmosphere, etc., is necessary in solving such problems as storage, combustion, carbonization, gasification, or con-version to liquid fuels. The wide range of coals, the complexity, of their constitution, and the many uses for coal, makes fuel research no simple subject but one with unending possibilities. The Research Council of Alberta, formerly known as the Scientific and Industrial Research Council of Alberta, was established in 1919, to promote the development and conservation of the natural resources of the Province. The work of the Council was arranged in six major divisions: Fuels; Geology; Road Materials; Soils; Natural Gas; and Forest Products. The office and laboratories are located in the University of Alberta. The Council was financed until the depression of 1933 by a separate vote of the Legislature, but since then has been continued, though on a much smaller scale, as one of the activities of the University. It might, however, be noted that although the Council is now in abeyance, a skeleton organization has been maintained so that it can be brought back to active service as soon as conditions warrant. Annual reports are still submitted to the Legislature. Funds have not been made available, however, for the publication of the last five reports.

Jan 1, 1942

By Zhiwei Wang, Chunsheng Qiao

"Aiming at the problems of the existing calculation methods for the support pressures of shallow tunnels in layered jointed rock strata, by using OAT (orthogonal array testing strategy) and DEM (distinct element method), 12 influencing factors including the thickness of the weathered overburden, and the states of the rock joints were considered. Then, the classification of the loosening zone was analysized. On this basis, by using the DEA (data envelopment analysis) theory, quantitative analysis on the influencing factors was conducted. By analyzing the influence of the key factors, a prediction formula of the boundary of the ringent trumpet-shaped loosening zone was established. According to principles of stress transformation, the formula of support pressures of the loosening zone which could considering the key factors were deduced. Finally, a practical case was introduced and studied to verify the proposed method.INTRODUCTIONIn recent years, various urban subway tunnels are increasingly carried out through jointed rock strata in many cities. Rock masses are discontinuous mediums with fissures, fractures, joints, bedding planes, and faults. The frequency of joints, their orientation with respect to the engineering structures, and the roughness of the joint have a significant importance from the stability point of view. However, there is a lack of understanding about the influence of the joints on the stability of tunnels. Therefore, how to measure the degree of the joints’ influence is a problem that needs to be solved.For the calculation of the support pressures, until now, many research results were focused on soil ground (Bierbäumer 1913; Terzaghi, 1943; Peck, 1969; Sabatini et al., 1999). In terms of site tests and model indoor tests, by measuring strut loads and calculating earth pressure based on strut spacing, the results proposed by Peck (1969) and Tschebotarioff (1973) have been widely used in practice for designing excavation support systems under sand (drained) and clay (undrained) soil conditions. Note that, it is unclear whether these findings could be extended to rock strata. For numerical simulations, how to simulate the states of the rock joints is a key problem that needs to be solved."

Jan 1, 2015

An Atomic Force Microscope (AFM) was used to measure the surface forces between glass sphere and silica plate in CnTAC1 (n=12, 14, 16, 18) solutions. The results showed the presence of long-range attractive forces that can be fitted to single exponential functions. With a given surfactant, the attractive force increased with increasing concentration, and reached a maximum at the point of charge neutralization (p.c.n.). The decrease in the attractive force above the p.c.n. is probably due to the inverse orientation of the surfactant molecules. A plot of the log (p.c.n.) vs. the number of carbons in the hydrocarbon chains of the Cn TACI homologues showed a linear relationship with a slope of -0.37, indicating that the surfactant adsorption entails a decrease in free energy by -0.85 kT per mole of CH2 (or CH3) group. These results suggest that the adsorption of long-chain surfactants is controlled by hydrocarbon chain association during the process of forming surface hemi-micelles (or domains). Possible origins of the long-range attractions are discussed on the basis of the results presented in this communication.

Jan 1, 2006

By Norman Marr

Introduction In Canada, the mining industry and water-power development are intimately associated in that mining, which ranks second among the country's primary industries, depends principally upon hydro-electric energy for its large power requirements. On the whole, the Dominion has been very favourably endowed with water-power resources; generally speaking it is a well-watered country with numerous rivers and lakes located in are as where the topography favours water-power development. Precipitation, the raw material of water power, varies from an annual fall of more than l00 inches on the Pacific coast to about 12 inches in sections of the Prairies and the Northwest Territories; in Ontario and Quebec the annual average is 24 to 40 inches and in Nova Scotia about 45 inches. In its descent to the sea, the resulting run-off, much of it from considerable altitudes, creates sources of potential energy at every rapid and fall along the country's many streams and rivers. Many of the innumerable lakes in the Dominion provide storage basins for the regulation of stream flow, thus enhancing the potential power of available sites. While water-power resources are fairly well distributed across the Dominion, as is shown on the accompanying map of Canada showing power sites (Figure 1), it is particularly fortunate that those areas which are lacking in indigenous fuels have been compensated in large degree for this scarcity by being favoured with a high proportion of the total potential water power. This has an important bearing on the mining industry in that extensive mining operations can be economically carried out in the great Canadian Shield, which is lacking in commercial coal deposits but is rich in water-power resources. This Precambrian formation, which forms a wide belt around Hudson bay and in which many metalliferous ores are found, was 'subject to severe glaciation in a recent geological period, so that its river systems are comparatively young and are characterized by numerous lakes joined by short reaches of fast water, rapids, and falls which offer frequent opportunities for power development. The western Cordilleran region, which also is important in mining, has abundant water power. The accompanying geological map (Figure 2), prepared by the Geological Survey of Canada, shows the great extent of the Precambrian and Cordilleran regions and may be compared with the map of water-power sites to show the high incidence of water-power resources in these potential mining areas in which important mineral discoveries have already been made.

Jan 1, 1949

By D. T. Pritchard

"Introduction""No accounting system is very good, and all of them are infinitely variable*.”The purpose of this chapter is to discuss those facets of a typical accounting system which are most commonly encountered by operating managers in mineral processing plants. However, before concentrating in any detail on these it is important to understand the broad purposes and basic techniques of any accounting system in any major business.The three broad purposes of an Accounting System are:- Administering, controlling, and recording the flow of cash in and out of the business. Cash is, of course, converted into other assets (or stores of value) such as inventory, plant and equipment, etc. These assets also have to be administered, controlled and recorded.- Internal reporting to Management for information, for control, and for use in making business plans and decisions. - External reporting to stockholders, government, lenders and other outside parties.In this chapter we shall organize our discussion of accounting practice in mineral processing plants around these three purposes of accounting and focus in some detail on specific practices and techniques with which operating personnel will be routinely involved. This chapter is divided into the following: Accounting Basics; Administration, Control and Recording of Cash Flows; Internal Reporting; Planning and Budgeting; Cost Control; and External Reporting."

Jan 1, 1989