Generación de la información financiera a través de la imputación de costos en los proyectos de perforación minera de una empresa

Abstract

This report is based on the construction of models, methodologies and processes to achieve financial information that is useful for decision making and generates value for companies. Companies that provide personalized mining drilling services in order to achieve financial stability have been applying strategies to achieve financial indicators that are useful for decision making. For this, clear processes have been identified that guarantee that activities meet quality standards and lead to managing quality information for better financial and operational decision-making. In this way, ensure the competitiveness of the company and its sustainable growth. Likewise, clear methodologies have been established on the processing of information at the accounting level, to guarantee the analysis and interpretation of financial statements and to establish value creation strategies. As a result, we have that financial management helps the company to have good sustainable development, creating well-being for both the company and its collaborators. This will lead to achieving the economic growth of the company, combined with care for the environment and social responsibility. Within the framework of this professional proficiency work, a comprehensive evaluation of the financial statements of the AKDrilling company was carried out, focusing on the operational structure and the costing system. The company had faced challenges in generating detailed financial statements by business unit, project and machine due to its initial accounting system. Regarding the operational structure, AKDrilling had organized its operations based on a specific structure that allowed it to provide an average monthly amount of services. This structure provided a clear view of how services were distributed, which was essential for strategic decision making. However, the initial costing system was based on a traditional approach that did not allow adequate differentiation between fixed and variable costs. This posed significant challenges for cost management and financial planning. Additionally, limitations were identified in the system's ability to determine key evaluation indicators, such as breakeven and profitability, at the business unit, project and machine level. In response to these limitations, an improvement to the company's accounting system was carried out. The accounting plan was rethought to establish specific cost centers, allowing for more accurate cost allocation and detailed reporting by business unit, project, and machine. This improvement facilitated strategic decision making and provided greater visibility into the company's financial performance.