Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 24th Aug 2026, 05:32:13am America, Santiago
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Daily Overview |
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7B: Sustainability Virtual location: VIRTUAL: Agora Meetings | |
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5:25pm - 5:30pm
Process Costing Model to Improve Cost Control in the Processing Plant of a Gold Mining Company in Perú Universidad Nacional de Ingeniería, Perú The mining company lacks a detailed cost control system, which hinders efficient cost management. It presents a process costing model to improve cost control. The research is applied rather than experimental, using both qualitative (observational) and quantitative (historical data) methods. The literature review focused on cost accounting systems including process costing, standard costing, and activity based costing (ABC). It includes an analysis of the company’s strategyc situation using SWOT analysis and identifies the main problems and solutions. The steps for designing a process costing system are described, including summarizing physical units, calculating equivalent units, summarizing total costs, calculating costs per equivalent unit, and allocating costs to finished goods and work in process. It also includes an economic evaluation of the proposed costing system, including implementation costs and potential benefits. It concludes with recommendations for the company to improve its cost control system. | |