Identificación de un modelo de control de costos de explotación en las empresas mineras del cantón Zaruma periodo 2022.

Abstract

In a context where mining companies play a crucial role in the economy of several nations, this study focuses on the identification and analysis of cost control models in two mining companies in Zaruma, Ecuador. The erroneous implementation of cost accounting systems in these entities has generated a lack of understanding of the costs associated with mineral exploration and exploitation, which in turn has negatively impacted the profitability of the companies. The methodology employed included the collection of numerical data through surveys, followed by statistical analysis. Poor execution of a cost system limits the ability to make decisions based on accurate data, which highlights the importance of proper cost management in the mining industry. Two cost control models have been identified, the production order costing system and the process costing system, with significantly different results for companies A and B. The adoption of the process costing system is suggested as the most appropriate approach for the mining companies in the Zaruma canton, with the potential to improve resource allocation and generate higher profits.