Citas bibligráficas
Ugarte, G., (2015). Sistema de contabilidad de costos ABC y la rentabilidad de empresas de servicio de transporte turístico de la ciudad del Cusco - periodo 2012. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/169
Ugarte, G., Sistema de contabilidad de costos ABC y la rentabilidad de empresas de servicio de transporte turístico de la ciudad del Cusco - periodo 2012. [Tesis]. : Universidad Andina del Cusco; 2015. https://hdl.handle.net/20.500.12557/169
@misc{renati/22887,
title = "Sistema de contabilidad de costos ABC y la rentabilidad de empresas de servicio de transporte turístico de la ciudad del Cusco - periodo 2012.",
author = "Ugarte Andia, Grethel",
publisher = "Universidad Andina del Cusco",
year = "2015"
}
This research paper entitled COST ACCOUNTING SYSTEM ABC and profitability COMPANIES TRANSPORT SERVICE TOURIST CUSCO - PERIOD 2012 aims to determine how the use of cost accounting system ABC improve the level of profitability companies terrestrial tourist transport service of the city of Cusco, during the period 2012. The methodology used was as follows: quantitative approach, descriptive scope, with no experimental cross-sectional design, the population is made up of 152 transport companies tourist service, the sample of probabilistic type has been in 27 companies, techniques data collection have been the survey, validated instruments with expert judgment has been the questionnaire and the data collection sheet. They determine how today's cost structure and pricing and tariffs on utilities terrestrial tourist transport in the city of Cusco, during the period 2012 is determined empirically without any technical level of cost accounting. In regard to profitability they know how to measure only concerned whether they win or lose the economic phenomenon known as “Seasonal“ or “Duration“. Carriers set their prices and tariffs in some cases technically but who establish or set prices and rates are the market which is made by travel agents, tour conductor, tour leader and others who do consent to that outsource their Passenger carriers are those that define or rather set prices and rates as to arbitrarily without considering what actually reverses the carrier. If it is true, most carriers do not know the ABC costing system, due to lack of assistance and training by the accounting professional as officials, just as only a few know basic form this tool ABC, knows the benefits of ABC Costing System but would be willing to apply the ABC Costing System. As long as they are made known, and they are trained in the proper handling of this modern system. This research would help to sustainably costing more technical and with greater accuracy for the benefit of both users (the market) to trasportistas who do have the capacity to meet its financial obligations with some comfort without recourse to other revenue or exogenous enajer your other assets to cover those obligations.
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