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Profitability analysis of urban mass transport lines using activity-based costing method: An evidence from the Czech Republic

Identifikátory výsledku

  • Kód výsledku v IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43875164" target="_blank" >RIV/70883521:28120/16:43875164 - isvavai.cz</a>

  • Výsledek na webu

  • DOI - Digital Object Identifier

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

    Profitability analysis of urban mass transport lines using activity-based costing method: An evidence from the Czech Republic

  • Popis výsledku v původním jazyce

    The objective of this study is to present how could be Activity-Based Costing method used for the purpose of the profitability analysis of individual bus and trolleybus lines in an urban mass transport company which operates the land public transport inside the medium sized town in Czech Republic. Activity-Based Costing method had been used, in order to causal allocation of overhead costs to individual operations in order to measure the profitability of particular transport lines. The performed study showed the application process of the Activity-Based Costing and possible information outputs for an urban mass transport company as well as the limitations of the method use in the field of transportation services. The study also analyses the obstacles in effective data collection and processing which implementation team faced during the analysis. The primary limitation of the analysis, is similarly as in other studies, is the quality of the non-financial information which had to be obtained. Study discusses problems related with the fare system, which does not provide the information regarding the route taken by individual passenger. The study presents the how could be ABC method used for the decision making support in urban mass transport company and shows a real example of the ABC system information outputs. (C) 2016, Institut za Istrazivanja. All rights reserved.

  • Název v anglickém jazyce

    Profitability analysis of urban mass transport lines using activity-based costing method: An evidence from the Czech Republic

  • Popis výsledku anglicky

    The objective of this study is to present how could be Activity-Based Costing method used for the purpose of the profitability analysis of individual bus and trolleybus lines in an urban mass transport company which operates the land public transport inside the medium sized town in Czech Republic. Activity-Based Costing method had been used, in order to causal allocation of overhead costs to individual operations in order to measure the profitability of particular transport lines. The performed study showed the application process of the Activity-Based Costing and possible information outputs for an urban mass transport company as well as the limitations of the method use in the field of transportation services. The study also analyses the obstacles in effective data collection and processing which implementation team faced during the analysis. The primary limitation of the analysis, is similarly as in other studies, is the quality of the non-financial information which had to be obtained. Study discusses problems related with the fare system, which does not provide the information regarding the route taken by individual passenger. The study presents the how could be ABC method used for the decision making support in urban mass transport company and shows a real example of the ABC system information outputs. (C) 2016, Institut za Istrazivanja. All rights reserved.

Klasifikace

  • Druh

    J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

  • CEP obor

    AE - Řízení, správa a administrativa

  • OECD FORD obor

Návaznosti výsledku

  • Projekt

  • Návaznosti

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Ostatní

  • Rok uplatnění

    2016

  • Kód důvěrnosti údajů

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

Údaje specifické pro druh výsledku

  • Název periodika

    Journal of Applied Engineering Science

  • ISSN

    1451-4117

  • e-ISSN

  • Svazek periodika

    2016

  • Číslo periodika v rámci svazku

    14

  • Stát vydavatele periodika

    RS - Srbská republika

  • Počet stran výsledku

    10

  • Strana od-do

    335-344

  • Kód UT WoS článku

  • EID výsledku v databázi Scopus