Contabilidad analítica como herramienta para determinar los costos de minerales que se exportan en la empresa sociedad civil minera Goldmins.

Abstract

The general objective of this research work is to determine the production costs of minerals in the company SOCIEDAD CIVIL MINERA GOLDMINS through analytical accounting. A non-experimental design with a descriptive scope was applied, with a quantitative approach. As main data collection techniques, the survey and documentary review were used; The survey was carried out among professionals who manage accounting in 151 companies dedicated to mining production activities in the El Oro Province, who gave their opinion regarding the application of analytical accounting in the study of mining production costs. Among the main results, it was found that in most of the mining companies in the El Oro Province, the records of the mining costs are not kept according to what the analytical accounting suggests, therefore, the management does not have information detailed information on the disbursements that are made during the different phases of the production process, which affects managerial decision-making and the evaluation of the results obtained, given the lack of management indicators that help to know the efficiency and profitability in the process productive. To carry out the study, the company Sociedad Civil Minera GOLDMINS was taken as the main reference, where the information related to the mining production process and all the costs incurred were collected. Analytical accounting was applied, characterizing production costs, through detailed information on assets, costs, expenses and income linked to mining production during the year 2021; Indicators of efficiency, indebtedness, solvency and profitability were calculated, as important tools for management and decision making.