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Pensamiento & Gestión
Print version ISSN 1657-6276On-line version ISSN 2145-941X
Abstract
GALLEGOS MUNOZ, Cecilia Del Pilar; RODRIGUEZ QUEZADA, Estela Irene and SANDOVAL GALLEGOS, Fernanda Macarena. Transportation management in a public university through the total cost to the consumer. Pensam. gest. [online]. 2021, n.51, pp.94-112. Epub Nov 08, 2022. ISSN 1657-6276.
The objective of this research is to determine the convenience for a Public University of the use of a vehicle for the transfer of officials, whether owned or leased. It is a case study, descriptive, qualitative and quantitative. Financial tools such as present value of costs (VAC), equivalent annual cost (CAE) and Monte Carlo simulation were used, and the total cost to the consumer (TCO) was used as a management tool. The results indicate that there is no significant gap between the cost of both options, however, the best option in this case turns out to be outsourcing. It is concluded that the TCO tool turns out to be a powerful cost-saving instrument for organizations if it is used periodically and correctly and allows the evaluation of alternatives of any service that you want to outsource.
Keywords : total consumer cost (TCO); cost reduction; outsourcing of services; current cost value (VAC); equivalent annual cost (CAE).