Determinación de costeo ABC de las rutas turísticas de la Compañía Vanservice Internacional Cia. Ltda. Periodo 2016

Abstract

At present, the companies dedicated to the provision of transport services are more competitive and more for the current economic scenario that the country is experiencing, so the companies seek to improve themselves in some way, such as improving the quality of service, renewing their vehicles, attracting more customers and offering new tourist routes. The Company Vanservice International Cía. Ltda is one of the most important companies at the local, national and international level that it wants to achieve efficiency and effectiveness in the management of their resources. The ABC cost can be very useful if you want to know the consumption of resources and their final destination in the production of goods or the provision of services as is the case. Due to the aforementioned problems, it was decided to carry out the present integrating project in which it is sought to develop a proposal of costing based on activities for the tourism transport service for the Company Vanservice Internacional Cía. Ltda. Located in the City of Cuenca for the period January - December 2016, which will determine new unit and total costs for the passenger transport service and compare with current costs and that the company makes important decisions in the use of resources.