CALCULATING THE PROFITABILITY OF URBAN MASS TRANSPORT LINES USING ACTIVITY-BASED COSTING APPROACH: AN EVIDENCE FROM THE CZECH REPUBLIC

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873864" target="_blank" >RIV/70883521:28120/15:43873864 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

CALCULATING THE PROFITABILITY OF URBAN MASS TRANSPORT LINES USING ACTIVITY-BASED COSTING APPROACH: AN EVIDENCE FROM THE CZECH REPUBLIC

Original language description

The objective of this study is to present the analysis of the individual lines profitability in an urban mass transport company which operates the land public transport via buses and trolleys inside the city using Activity-Based Costing method. The Activity-Based Costing approach had been applied, in order to calculate the more accurate costs of individual operations to measure the profitability of particular transport lines. The performed study showed the possible effects of the Activity-Based Costingapplication for an urban mass transport company as well as the limitations of the method use in the field of service industry. Final part of the study analyses the problems related to data acquiring and processing in urban mass transport company. As faras different ABC applications, the primary limitation of the analysis accuracy is the quality of the non-financial information necessary for the analysis. Study analyses also limitations related to the used fare system which does not allo

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

XIII. INTERNATIONAL LOGISTICS &amp; SUPPLY CHAIN CONGRESS &quot;Maritime Logistics: The New Port Projects of Turkey&quot;

ISBN

978-605-84194-2-1

ISSN

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e-ISSN

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Number of pages

9

Pages from-to

245-253

Publisher name

Izmir University of Economics, State University of New York College at Cortland

Place of publication

Izmir

Event location

Izmir

Event date

Oct 22, 2015

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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