ABSTRACT

Metal accounting is becoming an area of growing focus because of the requirement for the resulting data to feed directly into financial reports. It is vital in the fulfillment of best corporate governance practices and to provide assurance on metallurgical processes. The current metal accounting practices deliver a number of important measures, but an essential change in the approach toward data integrated and auditable metal accounting system is an indispensable need. This work aims to present a systematic framework toward a highly reliable method in metal accounting. The proposed approach introduces a novel mining to product metal accounting scheme and conceptualization of an intelligent metallurgical and metal accounting information management system (MMAIMS). An open cast gold mine in South Africa is presented as a case study. Based on the results and discussions that we have presented in this study, it has been shown that the proposed intelligent MMAIMS will result in improved plant process control, transparent financial reporting, and a suitable understanding of interrelationships between different process activities. The intelligent MMAIMS approach will eradicate data security risks related to multiple-user environment spreadsheets, create reliability in data used for decision-making and operation data synchronization. End to end metal accounting process visibility across the whole process will advance the audibility and transparency of metal accounting from mine to product, and enable good corporate governance and financial reporting of the salable metal product concerning smart mining and mineral processing concept.

摘要

金属会计正成为一个越来越受关注的领域，因为需要将结果数据直接输入财务报告。这对于实现最佳公司治理实践和为冶金过程提供保证至关重要。当前的金属会计实践提供了许多重要的措施，但是对数据集成和可审计的金属会计系统的方法进行根本性的改变是必不可少的。这项工作旨在为金属会计中高度可靠的方法提出一个系统框架。所提出的方法引入了一种新的采矿到产品金属会计方案和智能冶金和金属会计信息管理系统 (MMAIMS) 的概念化。以南非的一个露天金矿作为案例研究。根据我们在本研究中提出的结果和讨论，已经表明，拟议的智能 MMAIMS 将改善工厂过程控制、透明的财务报告以及对不同过程活动之间相互关系的适当理解。智能 MMAIMS 方法将消除与多用户环境电子表格相关的数据安全风险，为用于决策和运营数据同步的数据创建可靠性。贯穿整个流程的端到端金属会计流程可见性将提高金属会计从矿山到产品的可听性和透明度，并实现有关智能采矿和选矿概念的可销售金属产品的良好公司治理和财务报告。