Método de costeo ABC para evaluar rentabilidad del servicio de certificación de grúas puente, Empresa Garantía de Operaciones Seguras, 2022
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Date
2024-04
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Universidad Nacional de Trujillo
Abstract
En toda actividad minera, existen operaciones auxiliares denominadas izajes que consiste
en la elevación y traslado de cargas cuyo peso excede la capacidad de una persona. Estas
operaciones son consideradas de alto riesgo, es decir que su realización implica potencial daño al
trabajador. De acuerdo al Reglamento de seguridad y salud ocupacional en minería establecido
en los documentos DS-024-2016-EM y su modificatoria DS-023-2017-EM, es considerado de
manera obligatoria la revisión de equipos y accesorios para asegurar que el sistema de izaje se
encuentre en perfectas condiciones para su uso y operación. La empresa Garantía de Operaciones
Seguras E.I.R.L. realiza servicios de inspección y certificación de equipos de izajes a diferentes
empresas mineras, siendo de suma importancia conocer la utilidad que genera cada servicio
brindado, particularmente en la inspección y certificación de grúas puente. Esta tesis tiene como
propósito demostrar la rentabilidad del servicio de certificación de grúas puente de la empresa
GDOS mediante el proceso y la aplicación del método de costeo ABC, asignando costos directos
e indirectos de las actividades realizadas en dicho servicio y también a los productos, recursos
y/o materiales que consumen estas actividades. Finalmente se plantearán las conclusiones y
recomendaciones de este trabajo de investigación.
In all mining activities, there are auxiliary operations called hoists that consist of lifting and transferring loads whose weight exceeds the capacity of a person. These operations are considered high risk, that is, their performance implies potential harm to the worker. According to the Occupational Safety and Health Regulations in mining established in documents DS-024-2016-EM and its amendment DS-023-2017-EM, it is mandatory to inspect equipment and accessories to ensure that the lifting system is in optimal conditions for its operation. The company “Garantía de Operaciones Seguras E.I.R.L.” performs inspection and certification services for lifting equipment to different mining companies, being extremely important to know the utility generated by each service provided, particularly in the inspection and certification of bridge cranes. The purpose of this thesis is to demonstrate the profitability of the GDOS company's bridge crane certification service by applying the ABC costing method, assigning direct and indirect costs of the activities carried out in said service and also to the products, resources and/or materials consumed by these activities. Finally, the conclusions and recommendations of this research work will be presented.
In all mining activities, there are auxiliary operations called hoists that consist of lifting and transferring loads whose weight exceeds the capacity of a person. These operations are considered high risk, that is, their performance implies potential harm to the worker. According to the Occupational Safety and Health Regulations in mining established in documents DS-024-2016-EM and its amendment DS-023-2017-EM, it is mandatory to inspect equipment and accessories to ensure that the lifting system is in optimal conditions for its operation. The company “Garantía de Operaciones Seguras E.I.R.L.” performs inspection and certification services for lifting equipment to different mining companies, being extremely important to know the utility generated by each service provided, particularly in the inspection and certification of bridge cranes. The purpose of this thesis is to demonstrate the profitability of the GDOS company's bridge crane certification service by applying the ABC costing method, assigning direct and indirect costs of the activities carried out in said service and also to the products, resources and/or materials consumed by these activities. Finally, the conclusions and recommendations of this research work will be presented.
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TECHNOLOGY::Civil engineering and architecture::Geoengineering and mining engineering::Mining engineering