Análisis de los costos de explotación para el sector minero en el área de extracción de oro e implementación de un sistema de costos por procesos en la Asociación Comunitaria Minera La Maná

Abstract

Cost accounting is a support tool that allows companies to make decisions based on the profitability of their operations; however, within the mining sector, in the area of gold mining, despite having a cost system, the information and control of the activities is scarce due to the lack of order and knowledge of the executives of the company. Therefore, this titling project aims to implement a cost system by process, within the La Maná Mining Community Association, which serves as an information base for companies in the mining sector. The surveys to mining companies have been considered as a research tool, making possible the establishment of accounting conditions that carry them. Thus, based on the information obtained, this analysis allowed us to acquire knowledge about the operation of the sector.