PROPUESTA SISTEMA DE COSTO PARA AGENCIA DE VIAJE

Abstract

Propose a system of accumulation of costs for a travel agency in the town of Manta, based on a benchmarking of systems costs used by renowned travel agencies in the country and Latin America, were diagnosed with the common problems in the system of costs in a sample of blanket travel agencies. As part of the research process was carried out an analysis of the movements of two previous years in which was classified in detail the variable costs and fixed costs, a categorization of services that offer was made, was established standard rates for the fixed costs of those periods, with that information was created a price list more consistent with reality. The hypothesis is that the travel agencies that have not implemented a system of appropriate costing have low profitability;the results are conclusive upon discovering that used costing system does not include all of the variable costs and charge them as fixed costs resulting in reduced profitability and makes them less competitive among other aspects.