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
Date
2023-02-14Author
Barrientos Crucinta, Mayra Stefany
Tupayachi Peralta, Eduarda Beredid
Advisor
Mozo Ayma, Gabriel
Metadata
Show full item recordAbstract
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.