Determinación de los costos de producción de la Asociación Comunitaria Minera “El Mirador”, ubicada en el cantón Camilo Ponce Enríquez, provincia del Azuay

Abstract

Today one of the essential tools in a company or business is called cost accounting, which aims to provide the necessary information about the costs incurred in the production of a good or in the provision of a service; which in turn allows proper decision-making and assertive selection of strategies and controls applicable to the development of economic activity. Given the great significance of costs, this integrative project is aimed at determining the production costs of the Mining Community Association "El Mirador", located in the canton Camilo Ponce Enriquez, province of Azuay. This entity, which is dedicated to the extraction and sale of gold ore, currently does not have a costing system in place that makes it possible to easily identify the costs and expenses derived from its operation. Therefore, through the application of a mixed approach where most of the research will be under the quantitative approach, a standard costing system is proposed, which was established through the observation of the mining production process and the identification of the elements of the production cost; whose purpose is to contribute to an adequate and efficient management of resources.