Determinación de los costos de operación del sistema de transporte urbano en buses para el año 2015

Abstract

This work has as purpose to make a study of all operating costs incurred by the transport sector of the city of Cuenca to provide service by applying standard costing system in order to determine a fee to serve as a guide or base for fixing price that users should pay for the use of transport. It is this increase generating the issue of passages 0.25 cents to 0.41 cents because transport owners disagree with the prevailing rate. So it is necessary to make a proper analysis to determine the price to be paid by the population for the use of urban transport; applying techniques and own knowledge of cost accounting. To carry out the study of operating costs is considered a stratified sample of all urban transport companies in order to carry out surveys to carriers and information provided by the Chamber of Transport of Cuenca, Consortium SIR and companies get transport, identifying variables, fixed costs, capital, kilometers driven, number of users using this service and number of turns.