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- W577869123 abstract "Activity-based costing (ABC) is an internal accounting method, where an activity, its costs and their cost drivers are identified. The fundamental idea of ABC is to direct the costs to the activities and the activity groups, which have caused them as well as the resulting transactions, products and customers. The aim of this research was to study the activity-based costing and pricing principles of transportation in companies, based on a theoretical framework. The objective was to find means of identifying the cost factors in transportation and to create models for pricing based on these cost factors. The theoretical part of the research, based on literature, discusses the costing of transportation and ABC methods. The study of the current situation is based on a questionnaire to providers and users of transport services. Activity analysis has been illustrated by analytical models and function maps. Finally, a case study is made, presenting models of different transport chains and activity processes. The use of ABC in the transport field is scarce and its calculation principles and procedures are fairly unknown. The traditional accounting methods are 2 to 3-times more generally used than ABC. The major benefits of ABC are a right and fair allocation of transport costs and an improved cost awareness of the transport processes. However, cost accounting is found too laborious and complicated. The users' lack of knowledge and understanding and the big difference between the calculated price and the market price decreases the reliability of the conclusion and prevents the use of activity-based costing. In the case study it was necessary to use partly fictional figures because the subject companies did not want to reveal their real costs. The research found a few development subjects for follow-up research. This report is available at http://www.mintc.fi or http://www.mintc.fi/www/sivut/dokumentit/julkaisu/julkaisusarja/2003/a172003.htm" @default.
- W577869123 created "2016-06-24" @default.
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- W577869123 date "2003-01-01" @default.
- W577869123 modified "2023-09-23" @default.
- W577869123 title "Applications and Implementation of Activity-Based Costing of Transportations" @default.
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