Activity Based Costing in Decomposition of the Road Transport Task

• Authors: Osińska Magdalena , Zalewski Wojciech
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

activity based costing; decomposition of a transport task; cost management; international trucking com-pany

• Publisher: Międzynarodowa Wyższa Szkoła Logistyki i Transportu
• Journal: Logistics and Transport
• Year: 2012
• Volume: 16
• Pages: 79-91

Contributors

author

Osińska Magdalena

• Wyższa Szkoła Gospodarki w Bydgoszczy

author

Zalewski Wojciech

• Wyższa Szkoła Gospodarki w Bydgoszczy