Citas bibligráficas
Choqquesaca, E., Lara, J. (2017). Costos de servicios de transporte de carga y fijación de los fletes de la empresa transportes de carga Leiva H. E.I.R.L. - Cusco, periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1479
Choqquesaca, E., Lara, J. Costos de servicios de transporte de carga y fijación de los fletes de la empresa transportes de carga Leiva H. E.I.R.L. - Cusco, periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1479
@misc{renati/19036,
title = "Costos de servicios de transporte de carga y fijación de los fletes de la empresa transportes de carga Leiva H. E.I.R.L. - Cusco, periodo 2016.",
author = "Lara Sánchez, Juan Elí",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
http://creativecommons.org/licenses/by-nc-nd/2.5/pe/
The present investigation work entitled “COSTS OF TRANSPORT SERVICES OF LOADING AND FIXING OF THE FREIGHT OF THE TRANSPORTATION COMPANY OF CARGA LEIVA H. E.I.R.L. - CUSCO, PERIOD 2016 “, considers methodological aspects such as: The approach of the problem, carries out the interpretation of the current reality of the activity of transport of heavy load of the company Cargo Transport Leiva HEIRL, induces us to fully explain the most relevant aspects that refers to the organization, service and cost accounting, where we discover the real research problem. In the organizational aspect of the company Transportes de Carga Leiva H. E.I.R.L. It is defined as a company dedicated to the transport of heavy cargo specialized in the service, being its main activity. It is desired to elaborate a structure of costs of services technically, that is to say from the point of view of the accounting of costs, in the item of transports of heavy load to which the company Carries of Load Leiva HEIRL is dedicated, because there is no control of your costs and expenses by the company.The repercussion of the elaboration of a sheet of costs of services will allow the carrier to fix its tariffs denominated in this type of freight companies in a technical, accounting and cost way; using the rules, principles, premises as cost minimization and optimization of benefits with better control, reaching information that allows them to make decisions and therefore improve the profitability of the company Cargo Transportation Leiva H. E.I.R.L. At present, the manager of this company has repeatedly found the surprise that his freights do not cover their operating costs, precisely because they do not have the necessary instruments or information. The contribution that will cover this research work will be that the company Transportes de Carga Leiva H. E.I.R.L. have the ability to efficiently manage the components of costs and expenses, thus maximizing your income.Research objectives: General objective: Establish the costs of freight transportation services and the fixation of freight rates in the company “Transportes de Carga Leiva H. E.I.R.L.“ - Cusco, 2016. Hypothesis: General hypothesis: In the service company “Cargo Transport Leiva HEIRL“ establish their costs and set their freight rates by agreement of pairs in some cases and in others it is proposed by the user, which implies that there is no technical level, therefore he does not know if he wins or loses and even more do not correctly determine their costs and freight Conclusions: The company Transporte de Carga Leiva H. E.I.R.L. establishes transport service costs in an empirical way, the owner does not apply a costing system (See table and graph No. 02), there are no costs that set freight rates, this event shows that it obtains revenues in an over-estimated 118% , a fact that is unfavorable and does not allow you to adequately establish the freight rates that are incurred in the determination of service costs, so you have to take into account the owner's experience or the user's proposal for the reference of prices in the service costs and freight rates. As shown in table N ° 03, 04.19 and graph N ° 03, 04. Bibliography:
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