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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

9

Strana od-do

245-253

Název nakladatele

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

Místo vydání

Izmir

Místo konání akce

Izmir

Datum konání akce

22. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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