ABC cost system and its impact on pricing for transport company Neyra Vega SAC of the province of Virú, 2013

Abstract

In this thesis a proposal for a cost system ABC and its impact on pricing for the transport Company ,,, Neyra Vega SAC province of Viru detailed 2013; for this analysis of review provided by the company accountant Neyra Vega Transportation and access to the same documentation, in order to achieve the objectives respond was used. The methodology used in this research is observational where the sample is the same transport company in 2013; in which occurs as a result and responding to the hypothesis that the proposed ABC system costs positively affects pricing, concluding that the costs obtained with the system were S/. 4089.23 ABC Costs for Viru Lima route, S/. 1033.83 for Route Viru- Chimbote and S/. 2272.85 for route Viru- Chiclayo, these were obtained as a result of the identification and analysis of activities in the delivery service, allocation of cost drivers to activities then allocation inducing activities to cost objects, plus the new prices obtained with the ABC system costs were obtained obeying company policies S/. 6747.23 for Viru-Lima, S/. 1654.13 for route Viru-Chimbote and S/. 3704.75 for route Viru Chiclayo.