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Budgeting of the mining output costs by means of dual programming |
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Budgeting of the mining output costs by means of dual programming Author: K. Czopek
New conditions of market economy have caused the Polish mining to undergo comprehensive restructurization, most problems being created by financial restructurization which is expected to fering, about crqfiteble ą&MtJSg, QJ miflej,, A, ffio^ifieji ffiEP^ through budgeting of costs is introduced more frequently to achieve the positive financial result among other methods applied, especially, in black coal mines. It is the effective method of controlling of costs at separated stands, the so-called centres of the costs and helping, at the same time, to evoke initiative of the people making decisions. Budgeting requires an earlier analysis of the organization diagram and technological process to lead to the justified simplication of the operating stands of costs, assigning of budget of costs of these stands, stating precisely both of powers and responsibilities of managers as well as a possibility of motivation and control of the realization of the established budget. The paper discusses a method of the procedure of budget control by means of linear dual programming with a possibility of optimization of the realized costs. The simultaneous analysis of total costs is the essence of the solution within the framework of the budget assigned to a given stand as well as the evaluation of the internal structure of the costs of this stand. In practice, one can carry out optimization according to an arbitrary section of costs. On the other hand, an obligatory set of category costs has been used in the paper. A section calculation of costs, i.e. the exploitation section and exploitation faces that function in it, e.g. the longwalls are important in this case. In the process of budgeting such budget parameters as the required volume of the output of the section, budget of total costs and category costs of the section are determined. Within the control of budget completion the established deviations from budget volumes are analyzed stating the causes of these deviations and methods of budget realization. The utilization of linear dual programming in the process of budgeting depends on taking into account the differentiated conditions occuring in cost centres, i.e. the differentiated category structure of costs and unit costs of the output. Linear dual programming leads to the optimum distribution of the output into analyzed centres which can be longwalls in the section, sections in the mine, mines in the coal companies and companies in the whole branch of mining. In this way we achieve a possibility of realization of the established volume of the output at the lowest costs, according to the assumption, lesser costs than the assumed arbitrary budget. It will be the result of original linear programming. In dual programming, we establish the optimum structure of category costs of the analyzed stand as well as we state the way in which every category component of costs influences a change of the optimum solution. Additionally, the practical effect of dual programming is an establishment which states which components of costs ought to be changed in the first instance since their decrease causes the greatest decrease in total costs.
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2011