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By H. C. Lautenschlaeger

Let's start with a bit of History. Before the advent of woven wire screen cloth or perforated plate as we know it today, screens or sieves, as they were called, were probably made by the Greeks or Romans around the year 150 B.C. Coarse openings were made from bamboo or other woven reeds or with holes punched in leather hides, while fine openings may have been made using hair from the long tails of horses woven with small openings. The first metallic woven wire screens were probably produced by the Germans in the 15th Century. All of these screening devices were, of course, hand operated. The first records of mechanically driven shaking screens are found in "John Smeathon's Diary of His Journey to the Low-Country" in 1775. He was the English Civil Engineer who built the famous Eddystone Light House and discovered the formula for making hydraulic cements. He described a screen the Dutch were using as a wooden frame on which woven wire was mounted. This box was inclined at an angle and hinged on the lower end. The upper or feed end was equipped with a pulley so they could raise it up, say 5" or 6", and then let it drop abruptly onto a sill or stop plate, thus jarring the material deposited on the woven wire through the openings. Material that was passed over the deck was scooped up and redeposited on the woven wire for rescreening. This was an early form of what is today known as a recirculating load.

Jan 1, 1983

By Thomas R. Hightower

The Thunderbird plant was erected in Sullivan County in Indiana during 1958-1959. It was first put in operation in March of 1959. At the present time the source of the raw coal is from the Indiana No. 6 seam. The underground operation at present consists of two continuous mining units and two conventional units. The underground is all belt haulage and the first unit with which this paper is concerned is the slope belt. It is a 48-inch-wide inclined belt with 980-foot centers and a lift of 275 feet. The belt is powered with a 350 H, P, motor and has a rated capacity of 600 Tons per Hour. The belt is equipped with a Merrick Scale Company Weightometer, The raw coal moves from the belt to a 6'x12' extra heavy Allis-Chalmers Ripl-Flo equipped with 6" round-hole screens. The over product of the screen is fed into a 10'x20' long McNally- Pittsburg rotary breaker equipped with 4-l/2" round-hole screens. The oversize rock is discharged into a bin that is emptied with a refuse truck. The through-product of the breaker, along with the through-product of the Ripl-Flo, passes either directly to the McNally Giant washbox or to a 36" belt that transports it to a 1000-ton storage bin,' The change from either to the washbox or to the storage bin is made by use of a motorized gate controlled by the plant operator,

Jan 1, 1961

By Jeremy Theys

The Sacramento Regional County Sanitation District (SRCSD) is improving the sewer system in the Natomas area of Sacramento, CA. The Upper Northwest Interceptor (UNWI) system is an ongoing series of tunnel pipeline projects that will provide sewer conveyance for all residents of northeast Sacramento County to the New Natomas Pumping Station, located North of downtown Sacramento, also in the city of Sacramento limits. The New Natomas Pumping Station then carries wastewater flowsto the Sacramento Regional Wastewater Treatment Plant in Elk Grove via the existing Lower Northwest Interceptor. The Joint Venture of Traylor Brothers, inc. and J.F. Shea (TSJV) were awarded the UNWI 1&2 project in late September, 2007. The planned 5.8 km (3.65 mile) construction route for UNWI 1&2 begins at the New Natomas Pump Station and runs north along the East Drainage Canal to the begin-ning of UNWI 3&4 at Bridgecross Drive. UNWI 1&2 includes approximately 5.8 km (19,240 feet) of 3.65 m (144 inch) inside diameter pipe using Earth Pressure Balance Tunneling Methods. The project also includes 16.76 m (55 feet) of 3.04 m (120-inch) diameter interceptor pipeline, twenty three access manholes spaced approximately 305 m (1,000 feet) apart along the alignment, a 2.13 m (84-inch) by 3.65 m (144-inch) transition structure, a 3.65 m (144-inch) by 3.04 m (120-inch) transition structure, and the connection of three existing sanitary sewer lines to the interceptor.

By Nick Rose, Robert Sharon, Mark Rantapaa

Development of the Northeast Layback of Barrick’s Betze-Post open pit commenced in June 2000 and was successfully completed to a height of 400m (1,300 ft) in January 2003. Following a brief exploration drilling campaign at the toe of the final slope, in-pit waste rock backfilling commenced, which will ultimately buttress the final wall. Instability initially occurred in late 2000, above the 5040 Level, as the slope height approached 120m (400 ft). As mining reached the 4680 Level, significant deformation was experienced over a slope height of 230m (760 ft). Slope stability was managed and targeted reserve recovery was achieved by executing complicated modifications of the mine plan, including splitting layback development, well placed offloading cuts, step-outs and mid-slope waste rock buttresses. Decision on timing of these modifying events was often dictated by review of deformation magnitudes and rates determined from continuous slope monitoring records. Design modifications were developed through continuing interpretive refinement of structural geology controls and groundwater distribution, and through stability re-assessments. This document presents an overview of the geological setting and material and strength conditions of the northeast sector of the Betze-Post open pit, followed by development experience leading to design and development of the Northeast Layback. Rock mechanics modeling, design details and geotechnical performance monitoring are then presented. Development experience, stabilizing adjustments to the original design and safety procedures for development and exploration activities are described. The document is finalized with conclusions and acknowledgements.

Jan 1, 2005

By Larry H. Heflin

The Washington Metropolitan Area Transit Authority's Wheaton Station and tunnel design was completed and offered for bid in the Spring of 1983. The format was unique to the Authority: a four part, four fiscal year contract developed in response to funding limitations with construction divided into four stages allowing the maximum amount of work to be done each year for the funds available. The bid was based on the entire contract, but was orginally awarded for only the first year's work. Each year's work had a maximum funding limitation thus safe guarding the Authority from a grossly unbalanced bid. The Authority's estimate for this work was $83,871,524. The low bid came in at 61% of this for a total low bid of $51,512,058. The low bidder was ILBAU America Corporation whose home offices are in Austria. Following receipt of the bids (and resolution of objections cited by other bidders who felt that the job could not be done for the $51 Million dollar figure), a Notice-To-Proceed was given on October 5, 1983. The construction contract allows a Value Engineering Change Proposal, called a VECP which is initiated and developed by the contractor to change the drawings, specifications or other requirements of the contract. Among other things the VECP should decrease the contract price while maintaining the service life, reliability, ease of maintenance, and standardized features and appearance and not require an unacceptable extension of the contract time. A VECP must estimate the amount of the net savings

Jan 1, 1985

By B. K. Parekh, Z. Chen

INTRODUCTION The need for cleaning and recovery of fine (minus 28 mesh or 0.5 mm) coal fraction has increased in recent years. This results from realizing a substantial recovery of ultraclean coal from the waste stream improving overall Btu (heat) recovery, providing extra revenue for the coal industry. Also the potential of using the clean coal so obtained for making coal-water mixture which could replace oil. An additional benefit of recovery clean coal from the waste stream is reducing environmental concern of burning uncleaned coal and in waste disposal. Deashing of coal by physical beneficiation processes is limited by the degree to which ash components are liberated from coal. Conventional processes have been inefficient in terms of Btu recovery, for ultrafine coal. Chemical cleaning methods, which involves leaching of ash material from coal, have provided ultraclean coal at high Btu recoveries, are more costly than the physical cleaning methods. An advanced physical separation technique that appears to address the need discussed above is selective flocculation. This technique which has been successfully utilized in iron ore beneficiation offers the potential of processing fine and ultrafine coal to produce a clean fuel. OBJECTIVES The main objective of the present study is to investigate applicability of selective flocculation technique for recovery of clean coal product from the waste coal slurry supplied by the Peabody Coal co., from their three different coal preparation plants. It is also the objective of the program to conduct preliminary economic study of the selective flocculation process.

Jan 1, 2002

By Chester M. F. Peters

The opportunity to make a close study of the available geologic data existing along the line of the California Aqueduct crossing of the Garlock fault in the Tehachapi Mountains was brought about first by my involvement in the prebid examinations, and later with contractors' claim cases. The California Aqueduct crosses through the western end of the Tehachapi Mountains and cuts across the Garlock fault zone at a location about 9 miles east from its junction with the San Andreas fault zone. This is about 65 miles northwest of Los Angeles and 38 miles southeast of Bakersfield (Fig. 1) (1). This map was published after the tunnels were started and shows the corrected geology. At the crossing the fault has north and south branches which extend northeastward for about 22 miles before converging. In the vicinity immediately east of the tunnel line the north branch of the fault starts to converge toward the west. After crossing the line it passes under the upper plate of the apparent easterly extension of the Pastoria thrust fault, so the actual junction with the south branch is obscured. The aqueduct design called for the expected active slip zone of the north Garlock fault branch to be crossed by the 2,800 foot long Pastoria siphon, which connects with the north portal of Tehachapi Tunnel No. 3. The tunnel would extend through the western end of Genghus Ridge which lies between the north branch and the main south Garlock fault zone in Beartrap Canyon. Here again the

Jan 1, 1997

By Frank H. Skelding

A new, large mine is about to be born. Many years and millions of dollars have been invested in exploration. An orebody has been found and proven. All necessary political and legal work to establish rights and conditions for development are complete. The feasibility studies are favorable. Financing has been arranged. Board approval has been given to proceed. The time has come to engage a contractor to design and build the new facilities in a location, as is the common case today, far re¬moved from the centers of advanced technologic development where the minerals will ultimately be used. A select list of Engineering and Construction (E&C) companies is asked to prepare proposals. At this point the common viewpoint among mining companies is that the company's sole remaining problem, a major one to be sure, is to select qualified contractors to design and build the project at the lowest cost and shortest time possible so that production can start generating a return on investment. The purpose of this discussion is to explore the viewpoint of the large E&C contractor toward such projects. It differs in important ways from that of the client mining company and it is these differences and the reasons for them that must be understood by the client if severe difficulties and misunderstandings with the contractor, starting at the beginning of contract negotiation and continuing through design and construction to final startup are to be avoided or minimized. Often enough, the difference is in degree, not kind, which only serves to obscure the fact that a difference exists.

Jan 1, 1975

By T. R. Ellis

Minerals Appraisers/Valuers often find great difficulty or failure in attempting to employ the Sales Comparison Approach to the Market Value Appraisal of development and operating stage mineral properties. An important factor generally overlooked is a comparison of net operating income (NOI) margins on a per-unit-of-production basis between mineral properties, whether these be demonstrated or forecast margins. NOI margins can vary greatly between mines or quarries that are producing similar products. Ultimately, the expected NOI margin determines what a buyer is willing to pay for an income producing property. Common criticisms of the sales comparison approach by minerals appraisers are introduced. These are counterbalanced by raising some issues in the way the inputs for the Income Approach are usually derived by minerals appraisers, and by review of some conspicuous examples of the much too common misuse or abuse of the income approach in market value minerals appraisals. Example transaction analyses and sales comparison analyses are used to demonstrate the author?s methodology for adjusting units of resource in his transaction adjustment tables (see APPENDIX). The examples are used as the basis for discussion of ways to employ adjustments for operating economics and many other factors, while cautioning about the potential for double counting. The conclusions include a recommendation that minerals appraisers attempt to apply at least two of the three valuation approaches when appraising the market or fair value of development and operating stage mineral properties, the two being the sales comparison and income approaches.

Jan 1, 2011

By J. J. K. Daemen, C. Fairhurst

Two aspects of tunnel support design are considered, and for both particular attention is paid to the influence of rock failure around the tunnel on the loads developed on the supports. 1) In general it has not been possible to extend analytical methods for the study of rock failure around tunnels to three dimensions. As a consequence it was not possible to calculate either the influence of the face or the actual sequence of support loading as the face advanced. The finite element method made this extension possible. A simplified analysis of the influence of the face and of the sequence of support installation has been made. The influence of the original stress field and of the rock behaviour on the length of tunnel which can be left unsupported (related to the stand-up time) is shown. The degree to which a 2-dimensional analysis can be used to approximate the final support load is shown to be dependent upon the post-failure behaviour of the rock. 2) Tunnel support design requires a knowledge of the forces and of the -rock displacements which cause stressing and deformation of the support system. A 2-dimensional model incorporating a detailed representation of several support systems, of the rock behaviour in the broken zone and of the interaction between rock and support is given. The model allows the calculation of the stress distribution in the support. The significance of the relative stiffness of support and rock on the stresses developed in the support is shown.

Jan 1, 1997

By Neil J. Duncan, Edward R. Langfield

A hydraulic rock breaker was developed in Germany by Helmut Darda and uses a wedge-plug and feathers mechanism powered by a 10,000 p.s.i. power pack. During the past four years these tools have been increasingly used all over North America for secondary breaking of boulders and rock. More recently, techniques have been developed to break rock off the solid in trenches and rock emplacements where blasting is pro¬hibited or very limited. Underground operations are commencing to adopt the splitter for scaling plus including systems which can be efficiently applied to chambers and mines. Mr. Neil Duncan, who was originally scheduled to give the main part of this presentation has, during this past month accepted a position with the Alberta Energy Resources Conservation Board in Calgary. The board encourages its members to take part in seminars such as this but, unfortunately, due to the heavy pressure of work, it was impossible for him to attend this conference. Mr. Duncan has, however, forwarded me his notes and suggest¬ions, and using these, combined with a slide presentation, we feel that we can quickly and clearly define the operations and application of the hydraulic splitting technique as it applies to your profession and tunnelling work. The first question that most of you are asking is, "Why use a hydraulic splitter if you can blast?" Our answer to this is that we are not advocating the use of hydraulic splitting where blasting is feasible - but, during the past decade many applica¬tions have arisen where blasting is not allowed, or restricted

Jan 1, 1997

By K. Vaxevanidou

A combined chemical and biological treatment for the removal of heavy metals and arsenic from a contaminated soil was studied as a potential method for soil remediation. Small scale and column tests were conducted in order to ex-amine the effect of plant-compost and Na2CaEDTA addition on a calcareous soil highly contaminated with heavy metals and arsenic. EDTA is known to be an efficient leaching agent of heavy metals from contaminated soils but has no effect on arsenic. Compost tea on the other hand contains humics that can leach several iron compounds including Fe(III)-oxides and thus can extract arsenic bound to these oxides. The action of Fe(III)-respiring bacteria D.palmitatis was also evaluated for the reduction of iron oxides and compared to simple chemical treatment in the presence of compost in small scale tests. Results indicated that the addition of compost and EDTA into soil pulp lead to the predominance of reductive conditions and the simultaneous dissolution of both heavy metals and arsenic at high percentages. The presence of D.palmitatis did not further enhance the reductive dissolution of Fe(III)-oxides by compost and EDTA as it was observed in the inoculated samples. Column tests using soil as received revealed that, although the extraction of metals seems to be a slow process, compost is an effective oxygen barrier that promotes the reductive dissolution of iron oxides and the subsequent arsenic release together with the dissolution of heavy metals by EDTA.

Jan 1, 2005

By William P. Barnett

In 1988, the US Department of Energy's (DOE) Pittsburgh Energy Technology Center identified three coal cleaning options for achieving flexible environmental control strategies aimed at reducing energy-related SO2 emissions. These are selective agglomeration, advanced froth flotation and advanced cycloning. Each relies on maximum liberation of pyrite and other mineral matter through feed coal comminution to fine and ultrafine sizes. The National Energy Strategy (NES) and the Clean Air Act Amendments (CAA) of 1990 are examples of the nation's commitment to a clean environment. The need to use the nation's energy resources in an environmentally sound manner presents critical challenges and opportunities for coal preparation during the next decade, particularly regarding the control of SO2 emissions. The principal challenge is the development of cost-effective coal preparation approaches for sulfur removal beyond currently achievable levels. Opportunities are provided in the form of incentives associated with a novel system of SO, allowances and a policy environment based on the proper functioning of familiar market forces. An allowance, as defined in Section 402(3) of the Amendments, is "an authorization ... to emit ... one ton of sulfur dioxide." To achieve the objective of the Clean Air Act Amendments, SO, emissions will be eventually capped at 8.12 Mt (8.95 million st) annually by controlling the number of allowances issued nationally. By permitting allowances to be bought and sold once issued, the law encourages "overcompliance" as a source of profit for owners of excess allowances. Many details concerning the administration of allowance trading are not yet written.

Jan 1, 1992

By Robert J. Wise

The mine plan for an underground longwall mine plan usually requires a longwall panel conveyor that begins operation at its maximum length and gradually shortens over the life of the panel. Current mine plans around the United States require initial panel conveyor lengths of up to 4500 m (15,000 ft) and capacities of up to 3.2 kt/h (3500 stph). Because these conveyors are constantly being moved from panel to panel, their components must be as compact and light as possible, and the design must be flexible enough to be modified as new terrain and conditions are met. In the past, when drive horsepowers or belt tensions were exceeded due to conveyor length, a new flight would be added, including additional belt storage units. In some cases, this led to as many as three flights installed in a single longwall panel. As the longwall retreated through each flight, mining was required to stop during removal of the drives and storage units. This sometimes meant several days of lost production. Intermediate drive technology was developed to eliminate this excessive downtime and still keep conveyor belts, motors, pulleys and other components as small as possible. With intermediate drives placed along the carrying side of the conveyor, belt and motor sizes are kept as small as possible, and only one storage unit is needed. Most importantly, as the longwall retreats through a booster drive station, it can generally be removed in a regular downtime slot and no additional production time is lost.

Jan 1, 1993

By G. Norman Owen, Roger E. Scholl, Tor L. Brekke

INTRODUCTION Underground structures are generally regarded to be safer than surface structures during strong seismic motion, except when crossing a causative fault. Recent studies of observed earthquake damage to tunnels generally support this view, although instances of severe damage and, occasionally, collapse are reported. For proposed underground construction of sensitive structures such as nuclear power plants, liquefied natural gas facilities, and nuclear waste repositories, a verification of the seismic response of underground structures will be required.. This paper discusses the stabilization recommendations used in a study of additional costs required to protect tunnels against ground motion caused by earthquakes and underground nuclear explosions (1). The study is a part of the site investigations for possible construction of a nuclear waste repository. The additional costs estimated in the study are not presented here; only the stabilization measures are presented in the present paper. The tunnels, which would constitute the underground facilities of a possible repository, are assumed to be 5.5 m (18 ft) in diameter and to be located at a depth of 600 m (2,000 ft). Three candidate geological materials are considered: argillite (shale), granite, and tuff. Several peak ground accelerations are used: 0.3g, 0.5g, and 0.7g for earthquakes, and 0.5g, 0.7g, and 1.0g for underground nuclear explosions. Potential damage due only to shaking is considered here. This paper does not discuss problems that result from creep or sudden rupture of intersected faults or from ground failures at portals.

Jan 1, 1979

By Charles E. Joachim

Current Army tunnel destruction criteria (1) are based on limited nuclear-explosive (NE) and high-explosive (HE) test data. The PILE DRIVER (2) and HARDHAT (3) events investigated tunnel and support system response where yields were relatively large and tunnel diameter small compared to typical underground openings and localized stress fields of low yield weapons. Some limited tunnel destruction information was obtained from underground events of the PLUMBBOB and HARDTACK II Series (4). These events used access drifts which were designed to be self closing at the weapon point. The limited NE data are augmented by HE results from the Underground Explosion Test (UET) Program, a series of model and prototype-scale experiments in granite and sandstone (5). Weapon standoff distances (charge c.g. to tunnel wall) were at or near the maximum for major damage. Limited tunnel destruction was produced by a series of hasty and deliberate tests (6) on abandoned railroad tunnels in basalt. Additional HE data were obtained from model tests at the Waterways Experiment Station (WES) (7) using 2.1 MJ (2 lb) TNT charges and tunnel diameters varying from 3 to 17 cm (1.2 to 6.6 in). Recent laboratory scale HE experiments (8) conducted at the WES under the ESSEX program investigated the effects of tunnel diameter, standoff distance, charge confinement, material strength and to a limited extent, tunnel spacing and liner strength variations on tunnel damage. This paper summarizes the analysis conducted to develop predictions for the effects of low-yield nuclear weapons against tunnels and underground openings in rock.

Jan 1, 1979

In 1991, environmental issues related to coal mining continued to be an integral part of managing a cost-effective operation. Environmental regulations and their implementation can create considerable cost burdens on operating mines. Environmental responsibilities require management decisions to be made on a whole systems approach that is comprehensive in costs and consequences. Most of the regulatory activity in 1991 that affected coal was related to reauthorization or revision of several pieces of legislation. Issues related to the reauthorization of the Clean Water Act, the Resource Recovery and Conservation Act (RCRA) and Abandoned Mine Land. Clear Water Act considerations will encompass discharge standards, wetlands issues and proposals to regulate ground water quality at the federal level. Discussion regarding RCRA includes efforts to expand regulatory authority into the area of coal mine waste. That is currently regulated by the Office of Surface Mining (OSM). Another RCRA consideration will be the disposal of coal combustion byproducts. Abandoned Mine Land reauthorization continues the Abandoned Mine Land tax on coal operators. This tax has been in effect since 1977. Regulatory revisions were also proposed by the Department of Interior on valid existing rights, subsidence, federal coal leasing programs and OSM's troubled Applicant Violator System. Industry officials have been critical of the revisions. A federal appeals court found that evidence supported claims by Whitney Benefits, Inc. that the passage of the Surface Mining Control and Reclamation Act (SMCRA) deprived the owner of full economic use of its property. Before SMCRA's passage, Whitney established an operating agreement with Peter Kiewit Sons Co. to mine coal.

Jan 1, 1992

By James W. Martin, Robert R. Faddick

INTRODUCTION Virtually every sector of society in our country feels the impact of tunnels, either through the transportation of water, commodities, or people. The economic implications are staggering. The Committee on Rapid Excavation (1) reported that during the near future, 1968-1975, underground excavation activity will comprise 946 miles of tunnels (subways: 85 miles; underground urban highways: 123 miles; intercity highway tunnels: 210 miles; water supply tunnels: 528 miles) and 5,119 million tons of crude ore; metals: 874 million tons; nonmetals: 899 million tons; and coal: 3,346 million tons. It is estimated that the cumulative demand for underground excavation in the decade 1970-1979 will be 13 billion dollars for construction-oriented demand and 16 billion dollars for mining-oriented demand. The respective figures for the decade 1980-1989 are estimated at 22 billion dollars and 18 billion dollars. Of the many advantages claimed for tunnels (2, 3, 4, 5) the environmental considerations are becoming increasingly important. Transportation tunnels particularly for rapid transit systems, offer reductions in noise pollution and air pollution while improving aesthetics and optimizing land use (fewer problems of right-of-way and disruption of utilities). Considerable interest has been shown recently in sub-surface construction and mining (6, 7, 8). Recognizing the future demands for tunnels has led to considerable study of methods to improve rates of tunnel advance per day, safety, and the overall economics. The search for higher rates of advance has Led away from what has heap termed conventional methods (drilling

Jan 1, 1974

By John W. Rushton

THE PLANNED MAINTENANCE PROGRAM All concentrators should start with a planned maintenance program from day one. Every- body thinks they have a program in place before start-up, but in reality, most have only a fraction of what is needed to avoid the "Post Start-up Disaster" (PSD) - two years for start-up is not that uncommon. An effective program has all of the following: (1) Good people. (2) Area Maintenance. (3) Good PM Checklists. (4) Daily Work Schedules. (5) Written Work Orders. (6) Equipment Histories. (7) Backlog Control. The installation of a workable program takes hard work, talent, and commitment. You have to know what you are doing (hard work will not replace talent). Good People Good people are available in any location if you make the effort. Always check references carefully (both superiors, peers and subordinates). Was the last concentrator they worked at successful? Was it clean? Find out! Success or failure follows people around. I know people who are experts on PSD because they have lived through it three or four times. You need some college trained people with hands-on experience. There are no secrets, you have to make the effort. If you make a mistake in hiring (and you probably will), make the tough decision necessary to rectify it quickly. Area Maintenance Area maintenance refers to organization of supervision such that one person is uniquely accountable for every inch of ground and piece of equipment. Avoid overlapping authority if at all possible. You must have a planner as a staff position. A foreman cannot effectively plan and

Jan 1, 1986

Traditionally, production volume has been considered the major determinant of cost. As volume increases, total cost increases but unit cost decreases. This concept has been so widespread in industry that many of the tools used to analyze costs are based on production volume as the sole measure of activity and driver of unit cost-fixed and variable costs, cost-volume-price and breakeven analysis, contribution margin, flexible budgets, and others. Clearly, volume is a driver of cost. It is important in both a tactical sense (to the manager at an operating mine) and a strategic sense (as one determinant to the firm's overall cost position). However, many other factors influence costs as well, even though they have not been studied to the same extent. For example, production managers know that their costs will be reduced if the workforce does not have accidents. Safety costs are to a large extent independent of volume. Other cost components increase as volume increases, such as some environmental charges. Some costs may or may not reflect volume changes. Maintenance, for example, may appear as either a fixed or variable cost, as can operating labor in facilities that are highly automated. In the strategic sense, where the firm is selecting a strategy to pursue competitive advantage and increased profitability, all costs are variable. This reflects both the strategic intent and the long-term time frame associated with strategic positioning. Tactically, on a month-by-month basis, some costs are essentially fixed. Cost driver analysis must therefore consider the relevant time frame.

Jan 1, 1999