IDENTIFICACION DE CONTROLES PARA MEJORAR EL PROCESO DE COSTOS DEL OPERADOR PORTUARIO ABC S.A.

Abstract

The present document has as aim design controls for the correct identification of costs of the Operator Port ABC, considering that does not possess procedures written for the suitable identification of resources and costs associated with a service and nose I specify, reason by which it is sought to implement for the first time tools that to determine the royal usefulness of the port services of load and unload of containers. This aim develops by means of the current analysis of the operative and countable process, the quantification of the royal costs of operation and implementation of controls to improve the process of costs of the operator. As result, there obtained the royal cost of the services of load and unload of containers, which will allow to establish the margins