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• W2560065362 abstract "Transport costs are often analysed by various macro- and micro economic models but detailed cost calculations within transport companies are hardly reported although this information is essential to control transport operations. Traditional as well as improved costing approaches can be implemented in transport management. If the examined transport company operates with considerable indirect costs it is worth applying the improved calculation methods. This paper aims at adapting the principles of multilevel full cost allocation to the specific characteristics of transport. The adaptation is performed through conducting a full-scale illustrative example. Based on the research results the advantages and the constraints of possible implementations are also considered." @default.
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• W2560065362 date "2012-10-15" @default.
• W2560065362 modified "2023-09-23" @default.
• W2560065362 title "Cost Calculation in Transport Companies" @default.
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