Diseño de un modelo para la implementación de un sistema de información de costos eficientes para el transporte automotor de carga (Sice-Tac) aplicado al transporte de carga líquida en Colombia
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Fecha
2021
Autores
Zota López, Jean Carlos
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Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
El transporte de carga terrestre es un proceso esencial para impulsar las actividades económicas dentro de un país, ya que permite el tránsito de bienes o servicios que promueven la economía. Asimismo, este proceso involucra la logística de transporte desde la etapa de producción hasta el traslado de mercancías.
Por otra parte, en Colombia el mayor volumen de carga opera por este medio con respecto a los otros tipos de transporte, razón por la cual debe estar conectado con la dinámica de desarrollo del país para dar respuesta oportuna a la demanda.
Es por ello que las empresas de transporte de carga buscan determinar si las actividades desarrolladas durante la prestación del servicio son rentables
económicamente, enfocadas en el proceso de optimización para minimizar tiempos y costos que agreguen valor al producto terminado.
El presente estudio tiene como objetivo diseñar un modelo para la implementación de un sistema de información de costos eficientes para el transporte automotor de carga (SICE – TAC) aplicándolo al transporte de Granel Líquido en Colombia, con el fin de determinar la rentabilidad económica de las actividades desarrolladas y conocer el valor óptimo del servicio de transporte.
Finalmente, es necesario identificar los costos variables y fijos relevantes para implementar el sistema de costeo que funcione como herramienta confiable y eficiente en la determinación del precio por los servicios de transporte prestados basados en indicadores de rentabilidad.
The transportation of land cargo is an essential process to boost economic activities within a country, since it allows the transit of goods or services that promote the economy. Likewise, this process involves transport logistics from the production stage to the transfer of goods. On the other hand, in Colombia the largest volume of cargo operates by this means with respect to other types of transport, which is why it must be connected with the dynamics of development of the country to provide a timely response to demand. That is why freight transport companies seek to determine if the activities carried out during the provision of the service are economically profitable, focused on the optimization process to minimize time and costs that add value to the finished product. The objective of this study is to design a model for the implementation of an efficient cost information system for automotive cargo transportation (SICE - TAC), applying it to Liquid Bulk transportation in Colombia, in order to determine the economic profitability of the activities developed and know the optimal value of the transport service. Finally, it is necessary to identify the relevant variable and fixed costs to implement the costing system that works as a reliable and efficient tool in determining the price for the transport services provided based on profitability indicators.
The transportation of land cargo is an essential process to boost economic activities within a country, since it allows the transit of goods or services that promote the economy. Likewise, this process involves transport logistics from the production stage to the transfer of goods. On the other hand, in Colombia the largest volume of cargo operates by this means with respect to other types of transport, which is why it must be connected with the dynamics of development of the country to provide a timely response to demand. That is why freight transport companies seek to determine if the activities carried out during the provision of the service are economically profitable, focused on the optimization process to minimize time and costs that add value to the finished product. The objective of this study is to design a model for the implementation of an efficient cost information system for automotive cargo transportation (SICE - TAC), applying it to Liquid Bulk transportation in Colombia, in order to determine the economic profitability of the activities developed and know the optimal value of the transport service. Finally, it is necessary to identify the relevant variable and fixed costs to implement the costing system that works as a reliable and efficient tool in determining the price for the transport services provided based on profitability indicators.
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Palabras clave
Sistema de información de costos, Transporte automotor de carga, Sice-Tac, Transporte de carga líquida
