Desconocimiento de los costos incurridos en la materia prima en la extracción de cuarzo en la empresa minera "Orocormina Cia Ltda” en el cantón Zaruma período 2022.

Abstract

Mining is an industry with a long history in Ecuador, in which various cultures have been involved in the extraction of materials from the earth. Some of these cultures specialized in extraction techniques, alloys, and the use of minerals such as gold, copper, and silver. The country has a strategic geographical location and a favorable climate, which facilitates the development of mining activities. Furthermore, Ecuador is rich in geological resources, hosting important mineral deposits. “OROCORMINA CIA. LTDA.” It is a mining company that, like others in the sector, seeks to maintain a solid reputation at a national and international level. To achieve this, it focuses on a meticulous cost control system related to mineral extraction. This degree work focused on analyzing the lack of knowledge about the costs associated with the extraction of minerals in the company “OROCORMINA CIA. LTDA.” In the Zaruma Canton during the period 2022. Despite the progressive growth of the company in terms of its performance and operations, a lack of adequate control will be observed in the recording of costs and expenses in the financial aspect. Therefore, the purpose of this research was to analyze how the cost control system has been managed in the company. This was carried out through surveys and direct observations to collect relevant and meaningful information with the aim of synthesizing it appropriately.