Mano de obra en la comercialización de la retroexcavadora de una empresa de maquinaria pesada.

Abstract

In the present work, the cost of labor in the commercialization of a "backhoe" heavy machinery is determined and the condition that causes the alienation in the companies that are dedicated to this type of commerce is deduced. For the development of the practical case, scientific information sources were used, accounting bases referring to heavy machinery trading companies and references were made in the international accounting standard (IAS 2) which covers the accounting treatment of inventory trading. The practical case used below, details that a service personnel is hired who will be in charge of the sale of the asset for a certain time and at the end of the estimated time the company will proceed to sell the backhoe, so , the calculations made were the deduction of the hours that will be incurred in the sale of the heavy machinery, the determination of the costs and operational and sales expenses that this activity uses, in order to know what the total value of the machinery will be. and if it will generate cash flows or cause a loss. Finally, the results found were that with the sale made, the company generated a profit which will allow it to cover the expenses generated, more than that, this profitability acts as a benefit since it enables the company to acquire new heavy equipment. for the continuity in the commercialization activity of the same.