Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Optimisation of the diesel rebate system for South African mines
Mudanalwo, N. M. 2025. Optimisation of the diesel rebate system for South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/9bb3645c-97e3-4beb-9d72-788f9f043a29
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Stellenbosch : Stellenbosch University
2025
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613975262265344 |
|---|---|
| access_status_str | Open Access |
| author | Mudanalwo, Nakisani Monalisa |
| author2 | Gous, A. G. S. |
| author_browse | Gous, A. G. S. Mudanalwo, Nakisani Monalisa |
| author_facet | Gous, A. G. S. Mudanalwo, Nakisani Monalisa |
| author_sort | Mudanalwo, Nakisani Monalisa |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Mudanalwo, N. M. 2025. Optimisation of the diesel rebate system for South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/9bb3645c-97e3-4beb-9d72-788f9f043a29 |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/132259 |
| institution | Stellenbosch University (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:44:41.084Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/132259 Optimisation of the diesel rebate system for South African mines Mudanalwo, Nakisani Monalisa Gous, A. G. S. Schutte, C. S. L. Stellenbosch University. Faculty of Engineering. Dept. of Industrial Engineering. Mines and mineral resources -- South Africa Diesel fuels -- Taxation -- South Africa Mining engineering -- Economic aspects -- South Africa Energy consumption -- Environmental aspects -- South Africa UCTD Mudanalwo, N. M. 2025. Optimisation of the diesel rebate system for South African mines. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/9bb3645c-97e3-4beb-9d72-788f9f043a29 Thesis (MEng)--Stellenbosch University, 2025. ENGLISH ABSTRACT: Mining is the cornerstone of the South African economy, which has abundant mineral resources. The mining industry requires substantial energy, which is primarily met through electricity and fossil fuels such as natural gas and diesel. In underground mining operations, the main energy source is electricity, while open-cast mining operations predominantly rely on diesel, which accounts for 46% of the operational expenditure. Although underground mines heavily rely on electricity, diesel still plays a crucial role in powering heavy-duty vehicles involved in loading and haulage. However, South Africa’s diesel prices fluctuate and are anticipated to increase further, which will impact the cost structure of diesel-reliant sectors, mainly primary producers like the mining industry. To address this, the Customs and Excise Act 91 of 1964 introduced a diesel rebate system to alleviate tax burdens for eligible diesel users. A key prerequisite of the diesel rebate system is the submission of accurate, representative, and legally compliant logbooks. Currently, the diesel rebates are claimed and administered through the Value-Added Tax (VAT) system. VAT returns must be submitted for the preceding month's submission by the 25th of each month. However, the compilation of these logbooks is multifaceted and time intensive, taking more than 25 days to complete. In mining, the diesel rebate process is centred on the data quality concept and is conducted in four main stages, namely: data measurement, data verification, data traceability, and data reporting. This study seeks to eliminate waste and improve the overall process efficiency of the diesel rebate process through the identification of inefficiencies and root causes of the time intensity. The study employed a mixed methods approach incorporating both qualitative and quantitative analyses to achieve the study’s objective. The qualitative approach explored the root causes of the time intensity and identified the most pertinent process improvement techniques to reduce the overall process time, while the quantitative approach identified the most time-consuming tasks within the diesel rebate process. A review of pertinent literature explored different process improvement methodologies, ultimately identifying Lean Six Sigma’s DMAIC methodology as relevant and suitable for improving the diesel rebate process in South African mines. A detailed time study of each diesel rebate process step was conducted to determine the time taken to complete each process step. The pertinent and suitable process improvement methodology illuminated and eliminated waste in the process such as task duplication. Implementation of this improvement method yielded a time reduction of 42.9% and 31.9% in Mine A and B, respectively. This decreased Mine A’s diesel rebate completion rate from 28 days to 16 days, while Mine B's decreased from 37 days to 25 days. AFRIKAANSE OPSOMMING: Mynbou is die hoeksteen van die Suid-Afrikaanse ekonomie, wat oor oorvloed minerale hulpbronne beskik. Die mynbedryf benodig aansienlike energie, wat hoofsaaklik deur elektrisiteit en fossielbrandstowwe soos aardgas en diesel voorsien word. In ondergrondse mynbedrywighede is die hoofenergiebron elektrisiteit, terwyl oopgroefmynboubedrywighede hoofsaaklik op diesel staatmaak, wat 46% van die bedryfsuitgawes uitmaak. Alhoewel ondergrondse myne baie op elektrisiteit staatmaak, speel diesel steeds 'n deurslaggewende rol in die aandryf van swaardiensvoertuie wat betrokke is by laai en vervoer. Suid-Afrika se dieselpryse fluktueer egter en sal na verwagting verder styg, wat die kostestruktuur van diesel-afhanklike sektore, hoofsaaklik primêre produsente soos die mynbedryf, sal beïnvloed. Om dit aan te spreek, het die Doeane- en Aksynswet 91 van 1964 'n dieselkortingstelsel ingestel om belastinglas vir kwalifiserende dieselgebruikers te verlig. 'n Sleutelvoorvereiste van die dieselkortingstelsel is die indiening van akkurate, verteenwoordigende en wetlik voldoenende logboeke. Tans word die dieselkortings geëis en geadministreer deur die Belasting op Toegevoegde Waarde (BTW)-stelsel. BTW-opgawes moet teen die 25ste van elke maand vir die voorafgaande maand se indiening ingedien word. Die samestelling van hierdie logboeke is egter veelsydig en tydintensief, en neem meer as 25 dae om te voltooi. In mynbou is die dieselkortingsproses gesentreer op die datakwaliteitkonsep en word dit in vier hooffases uitgevoer, naamlik: datameting, dataverifikasie, datanaspeurbaarheid en dataverslagdoening. Hierdie studie poog om vermorsing uit te skakel en die algehele prosesdoeltreffendheid van die dieselkortingsproses te verbeter deur die identifisering van ondoeltreffendheid en grondoorsake van die tydsintensiteit. Die studie het 'n gemengde metode-benadering gebruik wat beide kwalitatiewe en kwantitatiewe ontledings insluit om die studie se doelwit te bereik. Die kwalitatiewe benadering het die grondoorsake van die tydsintensiteit ondersoek en die mees pertinente prosesverbeteringstegnieke geïdentifiseer om die algehele prosestyd te verminder, terwyl die kwantitatiewe benadering die mees tydrowende take binne die dieselkortingproses geïdentifiseer het. ’n Oorsig van relevante literatuur het verskillende prosesverbeteringsmetodologieë ondersoek, wat uiteindelik Lean Six Sigma se DMAIC-metodologie geïdentifiseer het as relevant en geskik vir die verbetering van die dieselkortingsproses in Suid-Afrikaanse myne. 'n Gedetailleerde tydstudie van elke dieselkortingprosesstap is uitgevoer om die tyd wat dit neem om elke prosesstap te voltooi, te bepaal. Die pertinente en geskikte prosesverbeteringsmetodologie het vermorsing in die proses soos taakduplisering verlig en uitgeskakel. Implementering van hierdie verbeteringsmetode het 'n tydsvermindering van 42.9% en 31.9% in onderskeidelik Myn A en B opgelewer. Dit het Myn A se dieselkortingsvoltooiingskoers van 28 dae tot 16 dae verlaag, terwyl Myn B's van 37 dae tot 25 dae afgeneem het. Masters 2025-06-02T06:16:43Z 2025-06-02T06:16:43Z 2025-03 Thesis https://scholar.sun.ac.za/handle/10019.1/132259 en Stellenbosch University xiv, 137 pages : illustrations application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Mines and mineral resources -- South Africa Diesel fuels -- Taxation -- South Africa Mining engineering -- Economic aspects -- South Africa Energy consumption -- Environmental aspects -- South Africa UCTD Mudanalwo, Nakisani Monalisa Optimisation of the diesel rebate system for South African mines |
| title | Optimisation of the diesel rebate system for South African mines |
| title_full | Optimisation of the diesel rebate system for South African mines |
| title_fullStr | Optimisation of the diesel rebate system for South African mines |
| title_full_unstemmed | Optimisation of the diesel rebate system for South African mines |
| title_short | Optimisation of the diesel rebate system for South African mines |
| title_sort | optimisation of the diesel rebate system for south african mines |
| topic | Mines and mineral resources -- South Africa Diesel fuels -- Taxation -- South Africa Mining engineering -- Economic aspects -- South Africa Energy consumption -- Environmental aspects -- South Africa UCTD |
| url | https://scholar.sun.ac.za/handle/10019.1/132259 |
| work_keys_str_mv | AT mudanalwonakisanimonalisa optimisationofthedieselrebatesystemforsouthafricanmines |