Application of ABC costing in the mixed mode transport service
The objective of this research was to determine the cost of transportation rates in mixed-mode companies in the San Fernando canton of Ecuador through the application of the ABC costing model. It was descriptive with a non-experimental cross-sectional field design since the information was collected...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
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Fundación Koinonia
2020-09-01
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| Series: | Revista Arbitrada Interdisciplinaria Koinonía |
| Subjects: | |
| Online Access: | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/951 |
| Summary: | The objective of this research was to determine the cost of transportation rates in mixed-mode companies in the San Fernando canton of Ecuador through the application of the ABC costing model. It was descriptive with a non-experimental cross-sectional field design since the information was collected in a single moment of time, a convenience sampling was applied to 25 shareholders out of a total of 45 registered in the National Transit Agency. The cost of $ 0.46 dollars per kilometer traveled was determined according to the routes or sectors requested by the user, from this information the cost of the pre-established routes was calculated. This methodology provides a space for social discussion so that the actors have accurate information for making decisions based on the common good. |
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| ISSN: | 2542-3088 2542-3088 |