Análisis y determinación de costos por procesos para la Sociedad Minera Gualaceo S. A.

Abstract

The Gualaceo mining company A.S. is dedicated to the production and marketing of stony material mainly used in construction, whose main objective is to improve their productive activity, preserving the environment. The central objective of threes arches to analyze and improve the accounting system SOMIGU SA implementing a costing method that controls the production and optimizer sources. This research has been structured in to four chapters: Chapter I begins with the description of the Company, being the source of information and analysis object, discovering the strengths and weaknesses In Chapter II basics about the costs of processes, characteristics and advantages, the influence of the cost elements in the production process and the necessary document at on to support the movements of the company will be studied. In Chapter III applies full accounting information provided by the company, and this is where obtain the unit cost of Sand, Stone, Spark, Gravel and Three eighths Chapter IV is given to the conclusions and recommendations that we have come once the investigation.