Diseño de la estructura de costos del servicio de transporte para el cálculo del precio optimo en base al WACC (costo promedio ponderado de capital) aplicado en la empresa Icoltrans S.A.S.

Abstract

In recent years, growth in the service sector and the advances in information technology have transformed the nature of the economy and have caused many service industries to significantly change the way they operate. These changes have urged the development of innovative management practices and relevant costs. This paper aims to define, design and model a cost structure of transport applicable to the Company Icoltrans SAS; This project was conducted with two purposes: First is to design a cost structure that allows fixed in an efficient and effective the costs which are incurred in transport processes, allowing to know the actual cost of the service; and the second purpose is the assessment of optimum price of the service through financial tools (weighted average cost of capital), thus verifying if the company gets returns. Finally, the creation of the Cost Structure will be a useful and efficient tool for parameterization in obtaining price based on financial, applicable to each of the business and commercial offer; in order to make decisions based on profitability indicators and budget decisions.