Bibliographic citations
Espinoza, C., (2020). Implementación de sistema de costeo para establecer la tarifa a los clientes de servicio de mantenimiento preventivo de equipos de elevación vertical [Trabajo de suficiencia profesional, Universidad Privada del Norte]. https://hdl.handle.net/11537/25939
Espinoza, C., Implementación de sistema de costeo para establecer la tarifa a los clientes de servicio de mantenimiento preventivo de equipos de elevación vertical [Trabajo de suficiencia profesional]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/25939
@misc{renati/513719,
title = "Implementación de sistema de costeo para establecer la tarifa a los clientes de servicio de mantenimiento preventivo de equipos de elevación vertical",
author = "Espinoza Sinche, Carlos Alberto",
publisher = "Universidad Privada del Norte",
year = "2020"
}
The present investigation was carried out with the purpose of implementing a system that establishes the rates for the collection of preventive maintenance services for vertical lifting equipment of the THYSSENKRUPP ELEVADORES PERÚ Company. After an initial analysis in which the deficiency at the information level is executed when trying to reduce execution times in order to standardize costs and processes to be more competitive in the market. This project will not only benefit the Branch of Peru but will also serve as the basis for the implementation of the same system in the subsidiaries of THYSSENKRUPP LATAM that covers 12 countries. The main report as an Industrial Engineer consists of the elaboration of the project, flow standards, time studies focused mainly on the standardization of the analysis process of the operating structure, profitability analysis. With the implementation of the system, it will be possible to visualize the optimal time (optimal work time) and direct costs by type of equipment, reaching the standardizing operating costs and the main purpose will be to increase the net margin by approximately 3% in the first year after implementing the project reaching an optimal value of 5% from the following 3 periods, that is, at the end of the fiscal 2021/2022 period, it is projected to achieve the objective started. All this analysis is focused on the ABC costing system or absorption costing, with this tool we will be able to identify the criteria and methodology sequences involved in applying ABC costing, with the knowledge obtained in the career, apply theoretical and practical knowledge to carry out carry out the project to a reality that helps the company achieve standardization and therefore increased profitability.
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