Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
A standalone-cost costing methodology for a multiservice transit firm
Abstract Every multiservice transit firm faces the problem of determining the share of the firm's costs to be borne by each service. A standalone-cost costing methodology for determining such cost shares is proposed. This costing methodology may also be used to investigate the cost efficiency or inefficiency of a multiservice transit firm. The applicability of the methodology is demonstrated in applying it to a multiservice public transit firm, the Tidewater Transportation District Commission, by estimating standalone costs using a statistical cost function for the organization. In addition to multiservice transit firms, the methodology may also be applied to any type of multiservice transportation firm.
A standalone-cost costing methodology for a multiservice transit firm
Abstract Every multiservice transit firm faces the problem of determining the share of the firm's costs to be borne by each service. A standalone-cost costing methodology for determining such cost shares is proposed. This costing methodology may also be used to investigate the cost efficiency or inefficiency of a multiservice transit firm. The applicability of the methodology is demonstrated in applying it to a multiservice public transit firm, the Tidewater Transportation District Commission, by estimating standalone costs using a statistical cost function for the organization. In addition to multiservice transit firms, the methodology may also be applied to any type of multiservice transportation firm.
A standalone-cost costing methodology for a multiservice transit firm
Talley, Wayne K. (Autor:in) / Anderson, Eric E. (Autor:in)
Transportation Research Part A: General ; 21 ; 377-384
07.11.1986
8 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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