Determinación del costo y beneficio del servicio para la empresa TRANSLIMSSA de la ciudad de Guayaquil, año 2022

Abstract

The objective of this investigation was to determine the cost and benefit of the service for the company TRANSLIMSSA from Guayaquil city in 2022, the adapted methodology of ABC costing, and technically establishing the provisions for the maintenance of transport units on the different routes. It was achieved using the methodological research such as the mixed approach, which served for the quantitative-qualitative analysis, with a level of exploratory and descriptive research allowing the detection of the problem in the object of study; considering a non-experimental study, observing the variables in their natural state without any manipulation, being of a cross-sectional type; using applied and field research, in an inductive, deductive, analytical, synthetic as well as logical way, relying on techniques such as observation, interview and survey that helped to identify the company's problems. Based on the above, it was determined that the cargo transportation company does not have a cost system to determine the benefits at the time of freight collection in a technical way, as well as the non-consideration of maintaining a provision item for maintenance of the units. The research showed that when applying the ABC costing methodology in the heavy cargo transportation company, the cost per kilometer traveled can be obtained, a real profit margin was technically determined, identifying the impact resources directed to the heavy cargo units to consider reasonable provisions within the cost