Citas bibligráficas
Sanchez, H., (2024). Método de costeo ABC para evaluar rentabilidad del servicio de certificación de grúas puente, Empresa Garantía de Operaciones Seguras, 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21230
Sanchez, H., Método de costeo ABC para evaluar rentabilidad del servicio de certificación de grúas puente, Empresa Garantía de Operaciones Seguras, 2022 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/21230
@misc{renati/1045779,
title = "Método de costeo ABC para evaluar rentabilidad del servicio de certificación de grúas puente, Empresa Garantía de Operaciones Seguras, 2022",
author = "Sanchez Pajares, Henry Estuardo",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
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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