Calculation model for transport costing
  • Metaadatok
Tartalom: https://pp.bme.hu/tr/article/view/1823
Archívum: PP Transportation Engineering
Gyűjtemény: Articles
Cím:
Calculation model for transport costing
Létrehozó:
Bokor, Zoltán
Kiadó:
Budapest University of Technology and Economics
Dátum:
2011-01-01
Téma:
transport costs; transport performances; calculation
Tartalmi leírás:
Transport costing is a widely used information source for decision making processes in companies operating in the transport or logistics sector. The traditional costing methods, however, often neglect the proper allocation of indirect transport costs, which may lead to considerable distortions in costing information. Former researches have already elaborated the principles of improved transport cost calculation eliminating these methodological shortcomings and implemented the theory in pilot applications. This paper aims to build a generalised transport costing model on the basis of these principles and determine its mathematical formulas. The conditions of the practical implementation are also analysed. The main methodological contribution of the generalised transport costing model is the formalised inclusion of technology performance relations into the accounting based approach.
Nyelv:
angol
Típus:
info:eu-repo/semantics/article
Peer-reviewed Article
info:eu-repo/semantics/publishedVersion
Formátum:
application/pdf
Azonosító:
10.3311/pp.tr.2011-1.08
Forrás:
Periodica Polytechnica Transportation Engineering; Vol. 39, No. 1 (2011); 43-47
Kapcsolat:
Létrehozó:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). As soon as the paper is accepted, finally submitted and edited, the npaper will appear in the "OnlineFirst" page of the journal, thus from this point no other internet-based publication is necessary.