Incidencia de costos operacionales en la fijación de las tarifas de transporte comercial en el cantón Guano

Abstract

The objective of this titling work is to demonstrate how the operational costs are determined by the commercial transport rate setting, for which regular taxi and school and institutional transport were taken as an example. In the first case, the tariff was calculated with the NTA methodology proposed in resolution DIR-073, in the second case, a method for tax calculation is submitted. Through the observation sheets, the operational costs were calculated by adding the sum of the fixed expenses, variable costs, and the capital cost. The information about the fixed costs was collected through a survey to the managers of the transport operators. The most representative vehicle was selected to obtain information about the variable expenses. In the case of the regular taxi, the Chevrolet Aveo 2011 vehicle was used, and in the case of school and institutional transportation, Hyundai County 2002 was used. The calculation of the fare in the standard taxi mode is based on the start, cost kilometer traveled, kilometers traveled in the race, expected minute cost and the waiting minutes in the race, resulting in the value of the fare is 1, 61 USD. In the school and institutional mode, it is based on the operational costs, the kilometers traveled, the vehicle capacity and the profit percentage resulting in the monthly rate of 55 dollars. Finally, it was shown that the price is directly proportional to the operational costs; therefore if the operational costs rise, the tax tends to increase. Consequently, it is recommended, to prevent operational costs from growing, to make proper preventive and corrective maintenance should be carried out on the vehicle.