Costo del paquete turístico en el sinceramiento de la fijación de precios de Minorte Travel S.A.C., Trujillo 2020
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Date
2021
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Publisher
Universidad Nacional de Trujillo
Abstract
Esta investigación planteó como objetivo general: determinar la incidencia del costo del paquete turístico en el sinceramiento de la fijación de los precios de Minorte Travel S.A.C., Trujillo 2020; para alcanzar esta finalidad se establecieron los siguientes objetivos específicos, el primero fue conocer el proceso y procedimientos que se utilizan en la determinación del costo del paquete turístico, luego elaborar un sistema de costos para identificar los costos directos e indirectos del paquete turístico y finalmente determinar la fijación de precios mediante la propuesta de un sistema de costos. En la metodología se empleó los métodos analítico - inductivo, la población fue compuesta por el acervo documentario administrativo y contable de la empresa, teniendo como muestra el costeo de un solo paquete turístico y cuatro trabajadores, para lo cual se empleó una guía documental y una entrevista respectivamente. Los resultados indicaron que el proceso del paquete turístico y los procedimientos que se utilizan en la determinación del costo permiten de alguna u otra forma conocer a todos los intervinientes del servicio; además, el sistema de costos permitió identificar los costos directos e indirectos del paquete turístico, el cual fue S/ 413.69 y con ello se estableció el precio del paquete turístico con el sistema de costos realizado, el cual fue S/ 550.50. Por lo tanto, se pudo concluir que el costo del paquete turístico incide positivamente en el sinceramiento de la fijación de precios de Minorte Travel S.A.C., Trujillo 2020.
ABSTRACT This research proposed as a general objective: to determine the incidence of the cost of the tourist package in the honesty of the setting of prices of Minorte Travel SAC, Trujillo 2020, to achieve this purpose the following specific objectives were established, the first was to know the process and procedures used in determining the cost of the tour package, then develop a cost system to identify the direct and indirect costs of the tour package and finally determine the pricing by proposing a cost system. In the methodology, the analytical and inductive methods were used, the population was composed of the administrative and accounting documentary collection of the company, taking as a sample the cost of a single tourist package and four workers, for which a documentary guide and an interview were used. respectively. The results indicated that the tourist package process and the procedures used to determine the cost allow, in one way or another, to know all the intervening parties of the service, in addition the cost system allowed to identify the direct and indirect costs of the package, which was S/ 413.69 and with this the Price of the tourist package was established with the cost system made, which was S/ 550.50. Therefore, it could be concluded that the cost of the tourist package positively affects the honesty of the pricing of Minorte Travel S.A.C., Trujillo 2020.
ABSTRACT This research proposed as a general objective: to determine the incidence of the cost of the tourist package in the honesty of the setting of prices of Minorte Travel SAC, Trujillo 2020, to achieve this purpose the following specific objectives were established, the first was to know the process and procedures used in determining the cost of the tour package, then develop a cost system to identify the direct and indirect costs of the tour package and finally determine the pricing by proposing a cost system. In the methodology, the analytical and inductive methods were used, the population was composed of the administrative and accounting documentary collection of the company, taking as a sample the cost of a single tourist package and four workers, for which a documentary guide and an interview were used. respectively. The results indicated that the tourist package process and the procedures used to determine the cost allow, in one way or another, to know all the intervening parties of the service, in addition the cost system allowed to identify the direct and indirect costs of the package, which was S/ 413.69 and with this the Price of the tourist package was established with the cost system made, which was S/ 550.50. Therefore, it could be concluded that the cost of the tourist package positively affects the honesty of the pricing of Minorte Travel S.A.C., Trujillo 2020.
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Keywords
Paquete turístico, Fijación de precios, Costos, Empresa turística