Citas bibligráficas
Ancajima, A., Díaz, E. (2023). Estudio técnico económico para la adquisición de unidades de transporte de carga y su incidencia en la rentabilidad financiera de la empresa de transporte Romero SRL [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/10230
Ancajima, A., Díaz, E. Estudio técnico económico para la adquisición de unidades de transporte de carga y su incidencia en la rentabilidad financiera de la empresa de transporte Romero SRL [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2023. https://hdl.handle.net/20.500.12759/10230
@misc{renati/371988,
title = "Estudio técnico económico para la adquisición de unidades de transporte de carga y su incidencia en la rentabilidad financiera de la empresa de transporte Romero SRL",
author = "Díaz Madrid, Estrella Vidalina",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2023"
}
The main objective of this research work was the replacement of vehicle units that demanded high maintenance costs for having passed more than 90% of their useful life. The work began by selecting the study sample for which the ABC model was used for convenience using a population of 15 operating units, obtaining critical vehicle units that absorbed 80% of the accumulated maintenance expenses of the years 2019, 2020 and 2021. Then an analysis of costs and operating expenses of the sample was developed which included the investment of the same, depreciation, debt service for financing, direct labor, materials and supplies and indirect manufacturing expenses to finally elaborate a projected income statement determining for the year 2021 an economic and financial profitability of 4.14% and 5.21% respectively. Then a technical economic study was carried out for the replacement of the assets of the sample for which quotations of vehicle units were made in order to determine the best technical profile according to the needs of the company, then the most appropriate financial structure was elaborated with financial costs of the market obtaining a cost of the investment portfolio of 13.8%. Subsequently, an analysis of relevant operating costs and expenses demanded by the new investment was developed, that is, those items that by their nature were quite sensitive with respect to the initial costs. Finally, the income statement was prepared with the project, obtaining an increase in economic and financial returns with respect to the initial phase of 11.03% and 10.99% respectively in the first year of execution of the project. Finally, a projected cash budget was developed according to the useful life of the project, determining the economic and financial viability of the project with positive values of the VANE and VANF of S / 11 ́722,887.18 and S / 17 ́612,727.19 respectively.
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