Cálculo de costos de operación en el servicio de transporte terrestre interprovincial de buses en el Ecuador, período enero – junio 2021.

Abstract

The present research had the objective of designing a management model for the calculation of operating costs in the interprovincial land transport service, of buses in Ecuador, for this field of study it was determined to know the incidence of operating costs before, during, and after the passenger transport service, a referential methodology of another modality of the National Transit Agency was identified, in turn, the non-existence of bibliographic material led to the use of theoretical and scientific references from countries such as Colombia and Spain and the experience of the author of the thesis. The logistic processes and operations carried out by the transport companies were determined through observation techniques, worksheets and interviews, which showed the real costs at different times; supply, production and distribution logistics, in the same way, all the real and hidden costs involved in the supply chain have been defined, the operational flows with their respective costing link, the processing of information, the application of technological methods and the design of mathematical formulae have determined the calculation model, which includes the methodology of costs not considered by the National Transit Agency, such as logistic costs, costs of operational safety, level of occupancy of buses and years of useful life of vehicles, as well as transport companies that do not have technical systems of control of their costs, accounting records without cost lines are problems that will be solved in the administrative development and with the indicated formulas will contribute to the improvement of productivity of transport companies both in the economic and social field.