Análisis de costo/beneficio utilizando la metodologia de absorción aplicada en la mina ¨Nuevo Amanecer¨ perteneciente a la concesión San Sebastian II ubicada en el sector Rio Villa, cantón Camilo Ponce Enriquez, provincia del Azuay

Abstract

The study area presents several problems regarding the distribution of mineralization in the area, such as the depletion of reserves, which leads to technical and economic issues. These include the reduction in production, reduced costs, inactive investments, and disorderly exploitation. Moreover, the lack of strategic planning aggravates the situation. This research aimed to analyze the cost/benefit of productivity by applying the absorption methodology. For this purpose, a detailed analysis of the costs incurred at each stage of the mining work cycle was carried out, including exploration, land preparation, extraction, processing, and transport. Likewise, auxiliary tasks such as equipment maintenance, safety and general inputs were considered. The most relevant results revealed a total production of 5 400 Dry Metric Tonnes (TMS), with an estimated average profit of USD 1,080,000 US dollars during research. By subtracting manufacturing costs, derived a financial benefit about USD 957 061.91 US dollars. In addition, critical factors were identified that directly impacted production costs, such as automation and preventive maintenance of equipment and facilities. In conclusion, the project turned out to be efficient regarding operations in Nuevo Amanecer mine of San Sebastian II concession, through mechanization and optimization, contributing to operational stability and lower cost of production. Thus, it is recommended to carry out periodic analysis of the economic benefits obtained during the mining operating cycle and evaluate its impact on the sustainability and profitability of the mining project.