- Tytuł:
- Activity Based Costing in Decomposition of the Road Transport Task
- Autorzy:
-
Osińska, Magdalena
Zalewski, Wojciech - Powiązania:
- https://bibliotekanauki.pl/articles/504168.pdf
- Data publikacji:
- 2012
- Wydawca:
- Międzynarodowa Wyższa Szkoła Logistyki i Transportu
- Tematy:
-
activity based costing
decomposition of a transport task
cost management
international trucking com-pany - Opis:
- The objective of this publication is to translate the activities included in road transport task into the language of tasks and to ascribe appropriate costs and economic effectiveness indicators to them. Such a representation is new in litera-ture and serves as the base for any further analysis of costs carried in an international road cargo transport company. The suggested indicators refer to both direct and indirect costs which are carried. They also allow to evaluate the work of people involved in the organization and realisation of transport tasks. Additionally, the suggested cumulative indicators allow for the evaluation of transport tasks from the perspective of operational management of the company. The usage of the IT systems proved to be extremely helpful in this respect as they generate all the required infor-mation on the spot.
- Źródło:
-
Logistics and Transport; 2012, 16, 3; 79-91
1734-2015 - Pojawia się w:
- Logistics and Transport
- Dostawca treści:
- Biblioteka Nauki
Artykuł