Hi:
Are you from accounting/finance department?
On what I understand the cement plant can be divided into the following cost center:
1. Crusher - This will depend on the number of your crusher facilities. In our case we have 4 crusher facilities located in different areas around the plant, so we have 4 cost centers. The crusher cost center will include the primary crusher, secondary (if any until third stage crushing), until bridge reclaimer
2. RawMill - This will include the areas from the rawmaterial bins, rawmill proper, rawmill recirculation, until the Blending Silo (where you store the rawmeal).
3. Kiln - This is from the conveying mechanism after the blending Silo, Preheater, Kiln Proper, Clinker coolers and clinker conveying system.
NOTE: you can create sub-cost center if you like.
4. Cement mill - From the conveying system of Clinker silo, to cement mill proper until Cement Silos.
5. Packing - This include all the flow clain and bucket elevator from Cement Silo until the rotopacker.
Fixed cost are normally includes the Maintenance stock, external labor, rentals, fees, wages, other fixed cost
Variable cost includes refractory bricks, castables, electricity, fuels, rawmaterials, liners, grinding ball/rollers..
Best regards,