Costos de servicios y la toma de decisiones de la Empresa de Transporte de Carga Luis Beltrán Tupayachi Vargas de la provincia de Cusco, periodo 2020

Abstract

Este trabajo de investigación, titulado Costos de Servicios y la Toma de Decisiones de la Empresa de Transporte de Carga Luis Beltrán Tupayachi Vargas de la provincia de Cusco, periodo 2020. El presente estudio tiene como objetivo general describir cómo son los costos de servicios y la toma de decisiones de la empresa de transporte de carga Luis Beltrán Tupayachi Vargas de la provincia de Cusco, periodo 2020, se ha aplicado investigación básica, enfoque cuantitativo, diseño no experimental, alcance descriptivo; la población y muestra está constituida por la documentación contable, documentos internos (cuadernos de anotes), comprobantes (facturas, entre otros.); así mismo por la información del gerente propietario de la empresa de transporte de carga Luis Beltrán Tupayachi Vargas, los instrumentos utilizados fueron la ficha de análisis documental y guía de entrevista. Los resultados obtenidos se circunscriben, en que los suministros directos que eroga su unidad semitrailer antigua (FH12) son de mayor costo, de igual modo las depreciaciones de dicha unidad de transportes; así mismo el desconocimiento de toma de decisiones limita la optimización de sus utilidades. La presente investigación tuvo por conclusión: La empresa de transporte de carga Luis Beltrán Tupayachi Vargas, con la unidad Semitrailer antiguo (FH12) eroga mayor costo frente a los costos de servicio de transporte de carga del semitrailer moderno (International); así mismo el propietario de esta empresa desconoce la toma de decisiones gerenciales, tal como lo demuestra la tabla 19 y tabla 21.

This research work, entitled Service Costs and Decision Making of the Luis Beltrán Tupayachi Vargas Cargo Transport Company of the province of Cusco, period 2020, houses a problem that lies in the empirical application of costs, The research is referred to the study of the cargo transport company Luis Beltrán Tupayachi Vargas, that provides services to Backus and Johnston, with two vehicular units, one of them modern and another ancient, within the province of Cusco, this study houses the problem of cost management in an empirical way, without account a costing system that applies technical procedures; in the same way the ignorance of financial decision-making; which significantly limits the economic growth of the company Therefore, the purpose of this research is to be able to make transparent the real cost of the freight transport service, that is, the costs of supplies, direct labor cost and indirect costs of services, which will contribute to the making of appropriate decisions, in order to grow the business. The following was formulated as a general objective: to describe how the costs of services and decision are making of the cargo transport company Luis Beltrán Tupayachi Vargas of the province of Cusco, period 2020. Basic research, quantitative approach, non- experimental design, descriptive scope was applied; the population and sample is constituted by the accounting documentation, internal documents (notebooks), vouchers (invoices, among others.) as well as complementing the information of the owner manager of the cargo transport company Luis Beltrán Tupayachi Vargas, the instruments used were the Document analysis sheet and interview guide. The results obtained are circumscribed in that the direct supplies that disburses its old semitrailer unit (FH12), are of higher cost, in the same way the depreciations are of greater cost, likewise the lack of knowledge of decision making which limits the optimization of profits.