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Activity-Based Costing Application in an Urban Mass Transport Company

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dc.title Activity-Based Costing Application in an Urban Mass Transport Company en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.relation.ispartof Journal of Competitiveness
dc.identifier.issn 1804-1728 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2011
utb.relation.volume 3
utb.relation.issue 4
dc.citation.spage 51
dc.citation.epage 65
dc.type article
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=75&cp=
dc.subject Activity-Based Costing en
dc.subject Urban mass transport en
dc.subject ABC implementation en
dc.subject overhead en
dc.subject cost allocation. en
dc.description.abstract The purpose of this paper is to provide a basic overview of the application of Activity-Based Costing in an urban mass transport company which operates land public transport via buses and trolleys within the city. The case study was conducted using the Activity-Based Methodology in order to calculate the true cost of individual operations and to measure the profitability of particular transport lines. The case study analysis showed the possible effects of the application of the Activity-Based Costing for an urban mass transport company as well as the limitations of using the ABC methodology in the service industry. With regards to the application of the ABC methodology, the primary limitation of the accuracy of the conclusions is the quality of the non-financial information which had to be gathered throughout the implementation process. A basic limitation of the accurate data acquisition is the nature of the fare system of the transport company which does not allow the identification of the route that is taken by an individual passenger. The study illustrates the technique of ABC in urban mass transport and provides a real company example of information outputs of the ABC system. The users indicated that, the ABC model is very useful for profitability reporting and profit management. Also, the paper shows specific application of the Activity-Based Methodology in conditions of urban mass transport companies with regional specifics. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002726
utb.identifier.rivid RIV/70883521:28120/11:43866388!RIV12-MSM-28120___
utb.identifier.obdid 43866476
utb.source j-orig
dc.date.accessioned 2012-02-16T16:00:27Z
dc.date.available 2012-02-16T16:00:27Z
dc.rights Attribution 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
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