Propuesta de métodos de reemplazo de vehículos para Adime Honduras S. A. De C. V.
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Date
2025-11-06
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Abstract
Esta investigación tuvo como finalidad analizar y mejorar el proceso de toma de decisiones sobre el reemplazo de vehículos en ADIME Honduras S.A. de C.V., mediante la propuesta de métodos técnicos y financieros complementarios. La muestra comprendió 13 unidades de transporte con registros disponibles, aplicándose de forma representativa en una de ellas los métodos seleccionados por criterios de accesibilidad a los datos y características críticas de desempeño. Se estructuraron y validaron tres métodos técnicos: costo por kilómetro, utilidad anual por vehículo y costo anual de posesión, así como cuatro indicadores financieros: valor actual neto, tasa interna de retorno, índice de rentabilidad (IR) y periodo de recuperación. Debido a limitaciones en la calidad y disponibilidad de registros históricos, solo fue posible aplicar parcialmente algunos de estos métodos, destacando un (IR) de 1.98 en el caso representativo. Se concluyó que el modelo actual de la empresa, basado en proyecciones de flujo neto, es funcional, pero tiene oportunidad de incluir otras variables claves. Se recomienda implementar progresivamente el modelo propuesto, iniciando con las unidades que presenten mayores niveles de antigüedad, bajo rendimiento o alta obsolescencia, fortaleciendo a la vez los sistemas de información interna.
This research aimed to analyze and improve the decision-making process for vehicle replacement at ADIME Honduras S.A. de C.V., through the proposal of complementary technical and financial methods. The sample included 13 fleet units with available records, and the selected methods were applied to one representative vehicle based on accessibility of data and critical performance indicators. Three technical methods were structured and validated: cost per kilometer, annual profit per vehicle, and annual ownership cost; in addition to four financial indicators: net present value, internal rate of return, profitability index (PI), and payback period. Due to limitations in historical data quality and availability, only some of these methods could be partially applied. In the representative case, a profitability index of 1.98 was obtained. The study concluded that the current model used by the company, based on projected cash flows, is functional but lacks key technical variables. It is recommended to progressively implement the proposed model, starting with units that show higher levels of age, low performance, or operational obsolescence, while strengthening the internal information systems.
This research aimed to analyze and improve the decision-making process for vehicle replacement at ADIME Honduras S.A. de C.V., through the proposal of complementary technical and financial methods. The sample included 13 fleet units with available records, and the selected methods were applied to one representative vehicle based on accessibility of data and critical performance indicators. Three technical methods were structured and validated: cost per kilometer, annual profit per vehicle, and annual ownership cost; in addition to four financial indicators: net present value, internal rate of return, profitability index (PI), and payback period. Due to limitations in historical data quality and availability, only some of these methods could be partially applied. In the representative case, a profitability index of 1.98 was obtained. The study concluded that the current model used by the company, based on projected cash flows, is functional but lacks key technical variables. It is recommended to progressively implement the proposed model, starting with units that show higher levels of age, low performance, or operational obsolescence, while strengthening the internal information systems.
Keywords
Flota, métodos, reemplazo, renovación, vehículo