Municipal passenger transportation of Bucaramanga and Girón, an approach to the economic sector.

Abstract

Land passenger transport companies in Colombia operate under the authorization granted by the Ministry of Transport to provide their services with certain routes, without a doubt, this service contributes to the economy and improves the living conditions of citizens. This research shows the characterization of the sector based on 4 variables studied: general aspects, human resources, accounting-financial aspect, and services offered. The results indicate that 76% of the companies are companies and 24% function as natural persons; 8% of companies have been in the market for more than 30 years; 40% have between 11 and 50 employees; 52% handle fixed-term contracts. Regarding the accounting aspects, 60% carry out expense budgets, 8% carry out the cash budget and 32% the sales budget; 56% prepare the cash flow statement, followed by the income statement and the financial position statement. On the other hand, 80% of the companies consider that the price of their ticket is equal to that of the competition; In addition to passenger transport services, 58% of the companies provide cargo services. It is concluded that the sector is largely affected by informal transport followed by crime, from this, entrepreneurs work hard to promote their companies through the use of ICT tools such as social networks and web pages where they offer their services in an agile and timely manner.