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The objective of this research is to propose an optimal accounting management system for property, plant and equipment for the tourist land transport sector of Azuay. Non-experimental descriptive type. 72.7% of the companies do not have an internal control manual that details in a systematic and orderly manner each of the processes of the different operations with those responsible for compliance with the established accounting policies. Having an accounting management model for property, plant and equipment in the transport sector serves as a guide for the accounting professional during the execution of their work in the company, for this reason the proposal is made based on processes and details each of the activities, their managers, as well as models of accounting records and document formats are also proposed that provide legal support for each of the processes carried out.

The objective of this research was to determine the cost of transportation rates in mixed-mode companies in the San Fernando canton of Ecuador through the application of the ABC costing model. It was descriptive with a non-experimental cross-sectional field design since the information was collected in a single moment of time, a convenience sampling was applied to 25 shareholders out of a total of 45 registered in the National Transit Agency. The cost of $ 0.46 dollars per kilometer traveled was determined according to the routes or sectors requested by the user, from this information the cost of the pre-established routes was calculated. This methodology provides a space for social discussion so that the actors have accurate information for making decisions based on the common good.

The research aims to analyze operations management as a development tool in cargo transport companies in the city of Cuenca - Ecuador. Being descriptive with a non-experimental field design, the population sample consisted of 65 people. By establishing adequate route planning, shipments are better used, managing to satisfy the demands in the same trip, because the geographical location of the destinations is in passing, one from another. The heavy cargo transportation service constitutes an essential sector for the economic and comprehensive development of the country, given that 90% of the merchandise to be marketed in its various types is transported by this means, being essential to have a favorable management of operations for internal - external optimization of the services provided by the organization.

El estudio tiene como objetivo diseñar una guía tributaria y contable sobre los ingresos y gastos en las compañías de transporte público de pasajeros de la ciudad de Cuenca que aplican el sistema de caja común para su transparentación en los estados financieros. De tipo descriptiva con diseño no experimental. Los contadores respondieron el 71.43% que las empresas presentan en sus notas contables el detalle de cuentas en el manejo de caja común en sus estados financieros. La guía propuesta será útil para contadores de las empresas de transporte público de servicio urbano, para que apliquen un procedimiento estándar en las áreas contable y tributaria, que servirá como una herramienta que contenga los lineamientos en planificación y políticas en el manejo razonable de los ingresos por concepto de caja común y de esta manera obtener una información razonable para la presentación de sus estados financieros.