Business consulting – S.M.R.L. Los Tesoros del Inca
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Date
2022-09-10
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
La S.M.R.L. Los Tesoros del Inca es una pequeña empresa minera que opera en el Distrito de
Otoca, en el Departamento de Ayacucho, a una altitud promedio de 2,600 m.s.n.m., y a una
distancia aproximada de 521 Kilómetros del distrito de Lima. La empresa es titular de cuatro
concesiones mineras que en conjunto abarcan una extensión de 1,914 Has., de las cuales
actualmente desarrolla operaciones en una extensión de 200 Has. Produce cobre, zinc, plata y
plomo, en base a una minería subterránea. Solo extrae y comercializa el mineral porque no
cuenta con planta concentradora, razón por la cual traslada su producción a una planta
externa localizada a 75 Kms de distancia, en la ciudad de Nazca, empleando servicio de
transporte de carga externo.
De la evaluación realizada en el business consulting se determinó que el problema
central de la empresa es el elevado nivel del costo de ventas, que llega a 65.88% de los
ingresos operacionales, mayor al 54.2% del promedio de las empresas del sector de la
pequeña minería, según cifras del INEI. Las soluciones a las causas raíz identificadas se
pueden resumir en la implementación de un sistema ERP y la mejora de capacidades y de los
procesos en las áreas logística y de almacén, así como la aplicación de un sistema de
transporte de carga del mineral hacia la planta de procesamiento con volquetes propios. La
propuesta de implementación y la proyección de resultados demuestra que conlleva a una
reducción del costo de ventas situándolo en el 56.37% de los ingresos operacionales,
incrementando con ello la rentabilidad bruta, operativa y neta de la empresa en 27.9%, 42.5%
y 54.6% respectivamente. Esta conclusión es consistente con el análisis económico y
financiero de los proyectos que componen la propuesta de solución, que arrojan un menor
costo unitario (S/ 50.53) por tonelada transportada de mineral (en relación a la tarifa por
tonelada de S/. 100 que paga actualmente por el servicio tercerizado). Asimismo, el análisis financiero del flujo de caja descontado de los proyectos arroja valores actuales neto positivos
y tasas internas de retorno superiores al costo de capital, lo que sustenta su viabilidad.
Adicionalmente a lo señalado, se espera que la aplicación de las mejoras propuestas
incida en el incremento en eficiencia, nivel de planificación y control de las operaciones,
además de otros beneficios intangibles, lo que contribuirá a gestionar una mayor escala de la
producción de la empresa en los próximos años.
The S.M.R.L. Los Tesoros del Inca is a small mining company that operates in the District of Otoca, in the Department of Ayacucho, at an average altitude of 2,600 meters above sea level, and at an approximate distance of 521 kilometers from the District of Lima. The company owns four mining concessions that together cover an area of 1,914 hectares, of which it currently operates in an area of 200 hectares. It produces copper, zinc, silver, and lead, based on underground mining. It only extracts and markets the mineral because it does not have a concentrator plant, which is why it transfers its production to an external plant located 75 km away, in the city of Nazca, using an external cargo transport service. From the evaluation carried out in the business consulting, it was determined that the central problem of the company is the high level of the cost of sales, which reaches 65.88%, higher than the 54.2% average of the companies in the small mining sector, according to figures of the INEI. The solutions to the root causes identified can be summarized in the implementation of an ERP system and the improvement of capacities and processes in the logistics and warehouse areas, as well as the application of a system for transporting ore to the plant. of processing with own tippers. The implementation proposal and the projection of results show that it leads to a reduction in the cost of sales to 56.37% of operating income, thereby increasing the gross, operating, and net profitability of the company by 27.9%, 42.5%, and 54.6% respectively. This conclusion is consistent with the economic and financial analysis of the projects that make up the solution proposal, which shows a lower unit cost (S/ 50.53) per ton of ore transported (in relation to the rate per ton of S/ 100 that currently pay for the outsourced service). Likewise, the financial analysis of the discounted cash flow of the projects shows positive net present values and internal rates of return higher than the cost of capital, which supports their viability. In addition to the above, it is expected that the application of the proposed improvements will increase efficiency, the level of planning and control of operations, in addition to other intangible benefits, which will contribute to efficiently managing a larger scale of production of the company in the coming years.
The S.M.R.L. Los Tesoros del Inca is a small mining company that operates in the District of Otoca, in the Department of Ayacucho, at an average altitude of 2,600 meters above sea level, and at an approximate distance of 521 kilometers from the District of Lima. The company owns four mining concessions that together cover an area of 1,914 hectares, of which it currently operates in an area of 200 hectares. It produces copper, zinc, silver, and lead, based on underground mining. It only extracts and markets the mineral because it does not have a concentrator plant, which is why it transfers its production to an external plant located 75 km away, in the city of Nazca, using an external cargo transport service. From the evaluation carried out in the business consulting, it was determined that the central problem of the company is the high level of the cost of sales, which reaches 65.88%, higher than the 54.2% average of the companies in the small mining sector, according to figures of the INEI. The solutions to the root causes identified can be summarized in the implementation of an ERP system and the improvement of capacities and processes in the logistics and warehouse areas, as well as the application of a system for transporting ore to the plant. of processing with own tippers. The implementation proposal and the projection of results show that it leads to a reduction in the cost of sales to 56.37% of operating income, thereby increasing the gross, operating, and net profitability of the company by 27.9%, 42.5%, and 54.6% respectively. This conclusion is consistent with the economic and financial analysis of the projects that make up the solution proposal, which shows a lower unit cost (S/ 50.53) per ton of ore transported (in relation to the rate per ton of S/ 100 that currently pay for the outsourced service). Likewise, the financial analysis of the discounted cash flow of the projects shows positive net present values and internal rates of return higher than the cost of capital, which supports their viability. In addition to the above, it is expected that the application of the proposed improvements will increase efficiency, the level of planning and control of operations, in addition to other intangible benefits, which will contribute to efficiently managing a larger scale of production of the company in the coming years.
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Keywords
Consultores de empresas--Planificación estratégica, Industria minera--Perú, Innovaciones tecnológicas, Control de procesos--Mejoramiento