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"The Key Lake mill was commissioned in 1983 to process the two Key Lake ore deposits. With the depletion of these ore bodies in 1999, the plant was converted to mill the exceptionally rich McArthur River deposit located seventy eight kilometers northeast of the Key Lake mine site. This paper describes in detail the Key Lake milling process. The mill consists of a grinding circuit, a leachkounter current decantation circuit, a solvent extraction circuit, a yellowcake precipitatiodcalciner circuit, an ammonium sulphate crystallization circuit, and a waste treatment circuit. The paper also describes process changes to handle McArthur River ore, including the ore receiving stationLOCATIONThe Key Lake mill is located 78 kilometres south of the McArthur River mine. It is located at latitude 57' N in northern Saskatchewan, within the southern boundary of the Athabasca formation. The nearest town is Pine House, located 240 kilometres to the south. Access to the mine is by an all weather road and by a private airstrip.HISTORYAND DESCRIPTION OF OPERATIONThe Key Lake mill was commissioned in October 1983 to process ore from the Gaertner and Deilmann ore bodies. The mill was designed to produce twelve million pounds of uranium oxide (U308) a year from a feed grade of 2.4% U3O8.Following grinding, the uranium is leached in a two stage leach circuit using oxygen and sulphuric acid. An eight-thickener counter current decantation (CCD) circuit is used to separate the uranium bearing solution from the solid waste residue. The uranium is further purified in a solvent extraction circuit and then precipitated using ammonia. It is then calcined at 840' Celsius, and packaged into drums for shipping to refineries. There is a crystallization circuit to recover ammonium sulphate produced in the process and a waste treatment circuit."

Jan 1, 2001

By A. M. Abdel-Rehim

The present work reports a study of production of thorium concentrate from Egyptian monazite by decomposition of ammonium carbonate solutions containing ammonium thorium and uranyl carbonate complexes. These solutions were obtained from the processing of monazite by alkaline leaching in ball-mill autoclaves, followed by selective separation of thorium and uranium from lanthanides by autoclave leaching of the hydroxide cake obtained with ammonium carbonate - bicarbonate solutions. The separation of thorium and uranium in the form of thorium concentrate from their carbonate complexes was achieved by different methods, including neutralization of solutions at pH = 6.7 by acid, addition of alkali at pH = 11.5, heating of solution at 100°C and processing of carbonate solution with steam under pressure in steel autoclaves. Processing of solutions of thorium and uranyl carbonate complexes in an autoclave with steam causes their decomposition. Complete recovery of thorium 99.8% and 98.4% uranium recovery in thorium concentrate was attained at 120°C and steam pressure 2 atm, within 10 min. Meanwhile, the recovery of lanthanides was low and did not exceed 1.1%. The thorium concentrate produced contains 67.82% Th, 4.6% U and 3.14% REE. All methods achieve complete separation of thorium and uranium from their carbonate solutions, but the first two methods are unfavourable for the industry due to the high cost of reagents and their inability to regenerate the ammonium carbonate. The decomposition of ammonium thorium and uranyl carbonate complexes with steam under pressure is recommended for industrial application for its simplicity and the ability to regenerate the ammonium carbonate.

Jan 1, 2004

By Yves Breau, François Robichaud, Jacques McMullen, Pierre Pelletie

"The Expert System implemented at the East-Malartic mill controls a copper flotation circuit while taking into account the profitability of the operation. Treating a copper gold ore, the flow sheet integrates a flotation step followed by cyanide leach circuit. The Expert System calculates the actual net smelter revenue of the flotation circuit, accounts for the operating cost of the cyanidation circuit and defines optimal metallurgical operating targets to optimize the overall economics. To be realistic, probability factors and circuit diagnostic analysis are integrated in the operating target selection. The Expert System has proved to be successful, robust and flexible. It resulted in a copper concentrate grade increase of 1% while maintaining recovery. The use of the expert system also gives plant personnel good training procedures and promotes interaction with mill operator.INTRODUCTIONThe East-Malartic mill is located close to the town of Malartic in North Western Quebec, Canada. The mill was first commissioned in 1938. The flowsheet at that time was a straight cyanidation circuit. The original mill operated in that mode up to the discovery of the Bousquet 2 orebody in 1989 which consisted of a massive copper sulphide ore averaging 0.7% copper and 7 g/mt of gold. Bousquet 2 ore processing required a mill retrofit. Grinding capacity, gravity and copper flotation circuits were inserted prior to the cyanidation circuit in order to achieve 3,200 mtpd capacity at expected recoveries.In 1993, control of the flotation circuit was deemed critical in order to maintain the flotation performance and to reduce cyanide consumption since the copper sulphide contained in the Bousquet 2 ore is a high cyanide consumer (50% bornite). (McMullen, 1999) As a result, the implementation of advanced control strategies in order to increase the metallurgical profitability of the plant and to reduce the operating variability between operators was the most rational alternative. In 1994, Corem was chosen to perform the plant audit and to write the first set of rules. The on-line control strategy was started up in 1995. In 1996 and 1997 the Expert System was shutdown because of an extreme change in the ore coming from the milling of Bousquet #1 ore and the departure of the projects engineer. In 1998, the system was restarted and the results were impressive. Furthermore in May of 2001 a patent was issued for the control strategy. (Breau, 2001)"

Jan 1, 2002

By Walter Valery, Peter Radziszewski

"The NewCrest Cadia operation boasts the largest SAG mill commissioned last June 1998. A request was made to shed some more light on possible SAG mill charge behaviour. Three different software were used to simulate SAG mill charge behaviour:Mishra/Rajamanis MillSoft DEM charge motion program, Radziszewskis agglomerated DEM charge motion program and Powell/Nuricks MillTraj outer trajectories program. The contexts simulated are: 20/30 % charge volume, 65/75/85 % critical speed using the Hi-Lo lifter configuration specified for the mill as well as a Hi-Lo 60 degre lifter face configuration. Further, lifter interval was also studied to determine the effect on power draft. Power predictions are compared with those obtained during the commissioning period.INTRODUCTIONThe NewCrest Cadia operation is located outside of Orange, New South Wales, Australia. With proven reserves of 190 million tonnes at a grade of 0.75 g/t Au, the mill was designed to process 17 Mtpa (2065 tph) of ore with an 86% copper and 73% gold recovery. The grinding circuit (Fig. 1, Table I) boasts the largest SAG mill (Fig. 2) and was commissioned last June 1998."

Jan 1, 1999

By W. A. D. Edwards

"The Edmonton region accounted for 40% of Alberta's sand and gravel production in 1981 (about 12 million m3). Most of this production was by commercial operations (75%) for use in essential public works projects (64% in road and asphalt production).Although the Alberta Geological Survey delineated 1157 million m3 of gravel, a number of areas are considered to be in short supply. An econometric model was used for forecast demand in the region. Predictions, based on this forecast and estimated supply, are that 15% of the region's gravel and 3% of the sand will be consumed by the year 2010.The City of Edmonton is the largest consumer of aggregate in the region. Approximately 40% of the gravel in Edmonton's current supply area (about 55 km radius) will be used by 2010. These estimates are considered optimistic because the supply figures do not account for sterilization of deposits - some has already taken place in the region. If 25% to 50% of Edmonton's current supplies (one major deposit) were sterilized it would result in $1,000 million of additional cost due to increased haulage alone.Information on the value of aggregate resources, the location of sand and gravel deposit s and forecast demand has been made available to all municipalities in the region to aid planners and regulators in effective future use of this important resource.INTRODUCTIONAlberta is the second largest producer of sand and gravel in Canada at ab out 50 million tonnes annually. Value of provincial production exceeded $120 million in 1985. In Albert a, aggregate is used primarily in road and building construction (about 50% and 15%, respectively) and is important in such activities as petroleum exploration, oil sands development and the forestry industry.The Edmonton region (Fig. I) accounts for about 40% of provincial production and has a per capita consumption rate of about 13.4 m3 of sand and gravel per annum. Although Edmonton dominates, with approximately 50% of regional production going into the city, aggregate is produced in every county and municipal district in the region.Sand and gravel is essential to the current way of life in the Edmonton region. The resource is valuable and dwindling. The Alberta Geological Survey (a department of the Alberta Research Council) has collected information on aggregate in this region for the last decade which ca n aid government planners and regulators in pre venting sterilization and misallocation of this critical resource. This paper is a summary of that information."

Jan 1, 1989

By Kathy Pomeroy

Sharing?? l Maybe not the first image that comes to mind when we think about the historical corporate mind set and track record of many corporations ? ! A Fundamental Change in Relationships l From a worldview of independence to one of recognized interdependence l Collaborative action with communities for long range mutual goals l Acceptance of greater accountability for the whole l Community and government relationships based on trust, mutuality, respect for human rights, equity, sustainable agreements

May 1, 2002

By C. Overton, R. W. Nice

"With todays economic trials and tribulations we have all become deeply engaged in costs and cost cutting in our field of mineral processing. Grinding is one of the most expensive unit operations. The cost of grinding media is the most expensive item in grinding costs. Therefore, it is only reasonable to attack the cost-cutting area by trying to reduce the consumption of media. This introduces the field of autogenous or rock-on-rock grinding.Rock-on-rock grinding is not new to us. It has been known for many decades;The South Africans used pebble grinding in the '20's for gold.Mr. B. Crocker was prompted for the same reasons to introduce pebble grinding at Lakeshore Mines in Kirkland Lake during the last war.The Buffalo Anchorite used beach pebbles in grinding prior to the war.Autogenous and semi-autogenous grinding is used quite successfully in the iron ore field. Base metals have their examples in Australia at Caba, in Africa at Komato and in Sweden at Aitik.Recently three mills in British Columbia and one in Arizona started with autogenous mills in their circuits. One was originally conceived to utilize a modified autogenous grind with a crusher in the circuit. All except the same mill had contingency plans for converting to semi-autogenous. All four mills have since converted to the semi-autogenous mode. These are Island Copper, Lornex, and Similkameen in B.C. and Pima Mining in Arizona."

Jan 1, 1975

By Zhibao Li, Lanmu Zeng

The behavior of dicalcium silicate in NaOH-NaAl(OH)4-Na2CO3 solution is of significance for controlling the silica level in the production of alumina via the sintering process. Dicalcium silicate samples were obtained through a twostep approach: coprecipitation of calcium and silicate from CaCl2-Na2SiO3-NaOH solutions; and calcination of the hydrated precursor at 1200°C for 4 hours. The optimization of the synthesis parameters including temperature, solution concentrations and aging time was also investigated. Xray diffraction (XRD) and chemical analysis show that the calcined solids include dicalcium silicate with trace amounts of wollastonite. The solubility of the synthesized dicalcium silicate in HCl, NaOH, mixed NaOH-NaAl(OH)4 and NaOH-NaAl(OH)4-Na2CO3 solutions was determined. It was found that the solubility increases with increasing HCl and NaOH concentration. The effect of temperature on the solubility in HCl solutions is limited, but the solubility decreases with increasing temperature in NaOH solutions. The solubility of dicalcium silicate in NaOH-NaAl(OH)4 and NaOH-NaAl(OH)4-Na2CO3 solutions was shown to increase with increased temperature, Al(OH)3 and Na2CO3 concentration. The BromleyZemaitis model for the aqueous electrolyte system was selected to predict the solubility of dicalcium silicate. The model’s predictions yielded certain success compared with experimental solubility data.

Jan 1, 2014

By Jennifer Pell

Dunsmuir Ventures? Nanuq diamond project is located approximately 250 km northeast of Baker Lake and 170 km north of Chesterfield Inlet. It occurs at the intersection of the Wager Bay shear zone with the Keewatin Arch, a major long-lived crustal uplift. The newly discovered diamondiferous kimberlites at Rankin Inlet, Repulse Bay and on Melville Peninsula also occur along this arch. Kimberlite indicator mineral (KIM) sampling has outlined a distinct KIM train more than 35 km long and 6 km wide. Geomorphological studies, boulder displacements and dispersion of magnetite in tills suggest that glacial transport distances were on the order of 4 to 6 kms only. The presence of multiple sources within the main Nanuq indicator train would account for its length and breadth. A second train has been located on the west central part of the property and anomalous concentrations of KIM occur elsewhere. Pyrope garnets (G9?s and G10?s), diamond inclusion field (DI) eclogitic garnets and DI chromites were confirmed by microprobe analyses. Clinopyroxene thermobarometry indicates a cool geotherm, approximately 35 mW/m2, and that mantle within the diamond stability field was tapped. An aeromagnetic survey has identified a number of anomalies. Those with down ice KIM support will have ground geophysical follow-up and will be tested in a spring 2004 drill program. Dunsmuir is optimistic that this will lead to the discovery of a new kimberlite cluster on the Nanuq property.

May 1, 2004

By Robert B. Parsons

"It is quite likely that more than a handful of junior exploration companies will receive some startling news from their accountants this spring when 1989s tax returns are being prepared. These companies could find that, for the first time ever, they will have to write a cheque to the federal government on account of a new federal capital tax which became effective July I, 1989IntroductionMany mining companies which have never had to pay a federal income tax are finding that they indeed have a tax liability for 1989. Non-producing companies, such as junior exploration companies, almost automatically assume that they don't have to pay any income tax. But, a new tax imposed under the Income Tax Act catches especially the company that has no income.Effective July 1, 1989, a federal capital tax (some call it a corporation minimum tax) is payable by any corporate carrying on business in Canada where the corporation has ""taxable capital"" exceeding $10 million. As a result of the popular use of flow-through shares in recent years, many junior exploration companies are finding that their balance sheets show capital stock over $10 million, and that they are consequently caught by the new tax. Further, some of these companies are finding, to their chagrin, that the tax for 1989 was due on February 28, 1990, and that non-deductible interest is ticking away on unpaid taxes."

Jan 1, 1990

By H. P. Dibbs

An account is given of the application of neutron activation analysis to the rapid, non-destructive determination of copper in minerals, using a 14-MeV neutron source. Elements that interfere in the determination of copper by this method are given, together with the errors in the estimation of copper that result from the presence of varying amounts of these elements. The possible use of a compact "sealed-tube" 14-MeV neutron generator for the field assay of copper in minerals is discussed.

Jan 1, 1970

By Kjell Winther

"Hydralift Scanmec introduced early in the eighties a new and different mill design for very large grinding mills. The design described has actually no size limitation upwards and is so far suggested with motor power up to 40 MW. The mill is furnished with gearless ring motor drive transmission. It is totally fabricated, without heavy castings. The first installation, an 8, 1 MW ball mill dia. 6,5 m x 9,65 m length, has been in continous operation in 13 years without problems. Total grinding costs has been reduced with 3 0% compared to traditional smaller mills. Reductions has been achieved in maintenance cost, power consumption, liner wear and grinding media consumption.So far 3 ball mills of the described design are delivered and in operation, one grinding Iron ore and two grinding Nickel ore.IntroductionThe design of mills for mineral ore dressing has basically been unchanged since grinding in mills started some I 00 years ago, in spite of the fact that mills have grown larger and larger. This has resulted in structural and mechanical problems, causing expensive failures and loss of production.Hydralift Scanmec engineers were designing mills for more than 20 years according to the old «rules». As they experienced interest for an increase in the mill size at the time when reports about failing mills were published, they started analyzing the different mill parts to find new solutions. One goal was to only use elements from proven technology in the new design. Two key items were ring motor (wrap around motor)(Isch et al. 1977, Meintrup and Klein 1982, Ranze 1983) and large diameter pad bearings (wrap around bearings)(Fuller 1984), both acknowledged from other industries."

Jan 1, 1995

By S. Felderhof, W. S. Vaughan

"Over the years, it has been increasingly difficult for the minerals industry to raise the necessary capital for its activities. To alleviate this phenomenon, complete transparency and capital market efficiency is needed. Since a company’s mineral resources and mineral reserves base is an essential component to obtaining capital, reporting these assets must also be transparent and efficient. This must occur, however, at an international level given that mineral industry operations, and its financing, are international. To achieve this, an international committee (i.e. Australia, Canada, South Africa, the United Kingdom and Europe, and the United States) was formed and has been developing standards for the reporting of mineral resources and mineral reserves.The effectiveness of these standards, however, depends on adoption by the required regulators. Unfortunately, these standards have not been recognized by the U.S. Securities and Exchange Commission (SEC). Instead, the SEC adheres to its old standard (Industry Guide 7), making it increasingly expensive and difficult for international mining companies to obtain capital in the United States. Compounding the problem is the SEC’s influence over the current work of the International Accounting Standards Board and the International Organization Organization of Securities Commissions. These organizations are in the process of standardizing international accounting practices and international securities rules and regulations. Their current position may prevent adoption of the industry-developed mineral resources and mineral reserves standards which are internationally recognized."

Jan 1, 2005

The tensile test results of as-cast A356.2 grain-refined alloy castings show that the tensile strength can be improved by strontium modification (`SrM'), superheating at 900°C OM, and melt thermal treatment of the Sr-modified alloy melt (`SrMTT'). Both SrM and SrMTT processes can greatly improve the ductility (percent elongation) of the as-cast alloy. During solution heat treatment at 540°C, eutectic Si particles undergo fragmentation, spheroidization, and coarsening, thereby affecting their morphology. The effects of solution heat treatment on the tensile properties of the variously treated A356.2 alloy castings can be summed up as follows: the yield strength of the castings is significantly improved after 8 h solution heat treatment due to the precipitation of Mg2Si, after which it remains more or less the same with the further increase in solution treatment time up to 80 h; the ultimate tensile strength is also greatly improved within the first 8 h of solution heat treatment and then remains at the same level thereafter, up to 80h of solution treatment. The improvement in UTS is attributed to Mg2Si precipitation, dissolution of Si within the aluminum matrix, and changes in the Si particle morphology (spheroidization). The ductility of the as-received grain refined non-modified (`NM'), grain refined and superheated at 900°C (`SH'), and melt thermal-treated grain refined (`MTT') A356.2 alloy castings can be improved considerably with solution heat treatment e.g. from ~6% in the as-cast non-modified casting to ~10% after 80 h solution treatment.

Jan 1, 2011

By B. Dyck, L. Verhelst

"Colloidal silica in Key Lake’s Solvent Extraction (SX) feed solutions has presented an operational problem for the mill throughout its history. The colloidal silica stabilizes aqueous continuous emulsions, resulting in elevated solvent losses and operational downtime. Through the years, many attempts have been made to solve this problem, but no viable solutions were found. By revisiting an idea dating back to the 1979 feasibility study and re-evaluating it under current operating conditions, a practical solution was achieved. This paper discusses Key Lake’s history around colloidal silica removal, starting with coagulation using a polyethylene oxide polymer (PEO), and ending with coagulation using a polyethylene glycol (PEG) polymer. The results of a mill trial using POLYSIL® RM1250 introduced at doses up to 300 ppm into the counter current decantation (CCD) circuit to clarify SX feed solutions are discussed with a focus on the benefits to SX.INTRODUCTION Colloidal silica has historically been a significant operational problem in the Key Lake mill. Silica originates from clays in the ore as well as concrete backfill intermixed with the ore resulting from the mining method used at Key Lake’s ore source, the McArthur River mine. The silica is dissolved as silicic acid into solution in the mill’s sulphuric acid leaching circuit. Once in solution, silicic acid polymerizes (Hearn, Smethurst, & Boskovic, 2016) forming a fine suspension of stable colloidal particles. These silica colloids are unaffected by flocculants and sand filtration reporting to the pregnant leach solution (PLS) as a fine turbidity in solution. Silica concentrations typically ranged from 700 to 1200 mg/L Si in the PLS fed to SX. Throughout Key Lake’s history, silica interactions in the Solvent Extraction (SX) process have made SX a mill bottleneck and a source of significant reagent costs."

Jan 1, 2018

By D. S. Hines

The purchase of mechanical equipment for mines is not unlike the purchase of other materials or supplies in general principle, but on account of the major part such equipment plays in the operations, and of the fact that life and valuable property are at stake, the matter demands the most careful attention on the part of the purchaser. The problems and difficulties encountered are dealt with below in their sequence in the purchasing procedure. Requisiting Although it is quite a common practice to submit a tentative specification of requirements to recognized manufacturers of equipment- soliciting alternative propositions or recommendations for study in the selection of certain equipment-as a rule the first step in purchasing procedure is the requisition. Primarily, it is the form that carries to the purchasing department the record of equipment wanted. A full and complete description or specification, and accuracy of record, are the important points to be insisted on in a requisition. Too much attention cannot be given to this detail, as this is one of 'the most important phases of purchasing work. Incomplete information, either in specification or detail, leads to delay in handling the requisition, and, if not detected in the purchasing department, may mean receipt of material which cannot be used for the purpose intended. In addition to description of material or equipment to be ordered, the requisition should also show where or what the equipment is for, whether for operating or new work. If for capital account, the number of the authority for expenditure should be given for record and distribution purposes.

Jan 1, 1930

By T. T. Chen, W. Petruk

The mineralogy of the feed, concentrates and tailings from the Heath Steele mill in New Brunswick was studied in detail to determine the liberation and recoveries of the major ore minerals, and to characterize the occurrence and distribution of the trace elements. The ore milled during August 1977 contained an average of 4.34 wt % Zn, 1.25 wt % Cu, 1.64 wt % Pb and 90 gr/ton Ag. The main trace elements in the ore are silver, cadmium, indium, cobalt, antimony, bismuth, arsenic, mercury, tin and gold. Silver is carried in solid solution in tetrahedrite-tennantlte, galena, Ag-Sb sulfosalts and Pb-Bi-Sb sulfosalts. Approximately half of the silver is recovered in the lead and copper concentrates and the remainder is lost in the tailings and Zn concentrate. As the major silver-bearing minerals also contain Sb and Bi, recovering silver by ore dressing would involve recovering elements that are troublesome in extraction metallurgy. Cadmium and most of the indium and mercury occur in solid solution in sphalerite and consequently are recovered in the zinc concentrate. Some indium is also recovered in the copper concentrate in a second unidentified indium-bearing mineral. Cobalt and arsenic occur principally in arsenopyrite, cobaltite, a Co-Fe sulfarsenide, pyrite and pyrrhotite, and follow these minerals into the tailings. Recovery of the valuable element cobalt, therefore, would involve recovering the environmentally hazardous element arsenic. Most of the tin and gold report to tailings. The ore was ground to about 80% minus 270 mesh. At this grind, 71 wt % of the sphalerite, 66 wt % of the chalcopyrite and 59 wt % of the galena were liberated. Recoveries of free sphalerite, free chalcopyrite and free galena in the Zn, Cu and Pb concentrates were 85 wt %, 76 wt % and 80 wt %, respectively; recoveries of unliberated sphalerite, unliberated chalcopyrite and unliberated galena in the respective Zn, Cu and Pb concentrates were 48 wt %, 5 wt % and 7 wt %. Some of the unliberated sphalerite and chalcopyrite grains in the tailings are large and would have been liberated at a finer grind.

Jan 1, 1980

A semi-automatic device has been constructed that can be used to check the solution strength of cyanide solutions. It consists of a wheel on which a gold-foil-bearing glass slide is mounted. The wheel moves the gold foil through the solution under test and intercepts a light beam. As the gold foil is attacked by the cyanide solution its light absorption diminishes. The successive in-crease in transmitted light intensity is recorded and gives a measure of the gold dissolution rate. Curves have been obtained to show the effect of cyanide concentration and oxygen content on dissolution rates. Details are presented of the construction of the unit, and some practical operating procedures are outlined. 0 NE of the important, although often neglected, factors in the extraction of gold by cyanidation is the actual dissolving strength of the cyanide solution. This depends in a

Jan 1, 1964

By B. D. Pandey, D. Bagchi, Premchand

During the separation and recovery of metals from the ammoniacal leach liquor of Indian Ocean nodules by solvent extraction-electrowinning (SX-EW) in close-loop operation, the copper electrolyte containing ~40g/L Cu, 20 g/L Ni and 180 g/L sulphuric acid is bled-off to control the impurities. The recovery of copper and nickel as powders has been examined from the copper bleed solution following partial decopperisation, crystallization of mixed sulphate of the two metals and aqueous hydrogen reduction. From the dissolved sulphate solution containing 17.68 g/L Cu, 18.83 g/L Ni and 0.03 g/L Fe, the copper powder was precipitated at initial hydrogen pressure of 26 bar in an autoclave in 90 min at 140 °C. The residual copper from the spent solution was removed as sulphide and nickel powder was then recovered (99%) in two stages from a solution of pH 4.5 at 40 bar pressure and 190 °C. However, 98% nickel recovery in one stage was achieved when hydrogen reduction was carried out from an ammoniacal solution in the pH range 9-11. Copper and nickel powders were produced from the bleed solution with acceptable purity and specifications suitable for P/M applications.

Jan 1, 2004

By A. J. Paul Laprairie

"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. Canadian mine managers are also beginning to realize the advantages of using planned costs. The control procedures which subsequently have been introduced at various mines have come to be known by such names as ""Responsibility Costing"" or Budgetary Control"".Budgetary control, the term used in this paper, is based on the concept of decentralized authority with centralized control. ;The control is achieved by measuring results against yardsticks which are in the form of budgets or standards. Bud-gets are made for the future activities of each possible operation as planned by the department head, and attention is directed to variations from this plan. Furthermore, the control process charges to each operation only those costs which are incurred directly for that operation, and which can be controlled by the person in charge. Thus, budgetary control relates results to the officials responsible for those results. Expenditures are analyzed according to the organizational structure of the mine and the people who run it, and not according to production processes."

Jan 1, 1960