Citas bibligráficas
Criollo, F., Urrunaga, F. (2020). La tercerización de servicios de mantenimiento para el área de mantenimiento de maquinaria y su incidencia en el estado de resultados de la empresa Constructores Minero Andes S.R.L., Cajamarca – 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23968
Criollo, F., Urrunaga, F. La tercerización de servicios de mantenimiento para el área de mantenimiento de maquinaria y su incidencia en el estado de resultados de la empresa Constructores Minero Andes S.R.L., Cajamarca – 2018 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/23968
@misc{renati/431755,
title = "La tercerización de servicios de mantenimiento para el área de mantenimiento de maquinaria y su incidencia en el estado de resultados de la empresa Constructores Minero Andes S.R.L., Cajamarca – 2018",
author = "Urrunaga Muñoz, Fernanda Anaís",
publisher = "Universidad Privada del Norte",
year = "2020"
}
The company Constructores Minero Andes S.R.L., is dedicated to the design of projects, execution and supervision of works of the Mining Industry and Civil Construction, as well as commercialization of products related to the construction and provision of services. The analysis of this research thesis will focus on the area of machinery, in which a comparison will be made between the statements of results without outsourcing (years 2015 and 2016) and with outsourcing (years 2017 and 2018), so that can analyze the influence of outsourcing on the income statement. The main objective of this research thesis is to analyze the incidence of outsourcing of maintenance services for the machinery maintenance area in the income statement of the Company Constructores Minero Andes SRL, Cajamarca - 2018 and for this purpose the states will be evaluated of results of the years that the company did not perform the outsourcing and the years that the realization of the outsourcing, for their respective comparison. At the end of the research work, the impact of the outsourcing of maintenance services for the machinery maintenance area in the income statement of the Constructores Minero Andes SRL Company is concluded, is indirectly, having detected verifying that, outsourcing the maintenance services reduce operating costs by 17.79%, making net income increase by 37.59%.
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