Análisis de los costos de producción de una cantera en sus fases de operación.

Abstract

The quarries are a means of extracting stone materials that are very important in both economic and social development for the inhabitants of the province of El Oro, because it directly and indirectly benefits the population; Directly refers to the people who depend on this activity economically and indirectly all those who make use of the construction materials extracted for the execution of works or the lifting of new structures that improve the image of the city. The purpose of the research is to analyze the production costs that the quarries incur in each phase of operation to obtain the materials, since keeping track of costs is very relevant to help optimize resources. By means of the descriptive investigation that it imposes to the bibliographical revision, those definitions that are essential within the work are mentioned, in addition to the approach of an exercise in which data were used that approach the reality of the market. Having as conclusion that the results obtained in setting the sale price of this work compared to the price of stone materials in the market are very similar, in addition to showing a positive profitability for the quarry business, because the percentage of profit was of 16.16% with the cover of all the costs and expenses incurred for the production of the goods.