Determinación de costos del servicio de transporte de la empresa López Express e Hijos Cía. Ltda.

Abstract

The objective of this integrative project is to determine the cost of the transportation service of the company “López Express e Hijos Cia. Ltda.” in order to identify the allocation of resources used in the provision of the service and improve the decision making process in relation to the unit cost and sales price. For this purpose, two types of research were applied: descriptive and case study, as well as the interview as the main research technique to collect information. First, it was essential to know and analyze the operational structure of the company to establish the model to determine the operating cost per kilometer and route traveled, after this analysis, it was considered feasible to apply the service order costing system and the standard costing basis. After this, the rates (sales prices) were determined with two profit margins, a minimum and a maximum. These rates and those established by the company were used to calculate the number of packages in equilibrium. Finally, it is recommended that operating costs be constantly monitored to ensure efficiency and that new tariffs be applied to routes whose current prices are generating losses.