Citas bibligráficas
Sáenz, Y., (2019). El sistema de costos por órdenes para la determinación del margen bruto por ruta en la empresa Transportes e Inversiones Medina SAC Trujillo – 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21789
Sáenz, Y., El sistema de costos por órdenes para la determinación del margen bruto por ruta en la empresa Transportes e Inversiones Medina SAC Trujillo – 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21789
@misc{sunedu/3001254,
title = "El sistema de costos por órdenes para la determinación del margen bruto por ruta en la empresa Transportes e Inversiones Medina SAC Trujillo – 2018",
author = "Sáenz Moreno, Yurimiko",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT This research work, entitled "THE SYSTEM OF COSTS FOR ORDERS FOR THE DETERMINATION OF GROSS MARGIN BY ROUTE IN THE TRANSPORT AND INVESTMENT COMPANY MEDINA SAC", seeks to solve a problematic reality of the company, applying a costing system that allow to know the real cost and the gross margin of each route, improving the processes that the company needs to have an accurate information. In order to carry out this investigation, all the information of the company was accessed, starting with an interview with the owner, who provided the necessary data regarding the cargo transportation service provided at the national level. To know exactly the cost of service in the different routes traveled, it is very important to be able to determine prices and thus be able to know the gross margin of the company. In order to know with greater precision the transport costs of the vans in the different routes in Transport and Inversiones Medina SAC, direct labor was determined using format such as the time ticket, obtaining the total hours per route, as well; making the spreadsheet with its social benefits and being able to calculate the salary per route, with respect to the CIF, formats were also required using an adequate distribution base and finally obtaining the cost and gross margin of each route. It is concluded that the result obtained after the costing system is the adequate distribution of the indirect costs in the transport service, as well as the determination of the cost and the gross margin per route. The result of the cost system has allowed management to provide timely and reliable information for decision making.
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