| Title | Series Studies on A Route-based Costing System for the Motor Carrier Industry |
| Dept | IOT |
| Year | 1999 |
| Month | |
| Price | |
| Summary | With the increasing operating costs, the bus companies have been in great financial trouble and remained in reciprocal cycle. To help operators identify actual costs per route and to further control costs, a route-based costing system is needed. This system will not only help operators improve their performance, but also set up a transparent basis for future fare pricing and deficit subsidy. With the assistance of consultants, forums, field interviews and information collections, this study describes the current costing method used by operators and analyzes relationships between operating costs and routes. The route-based costing system proposed defines calculating formulas for cost allocation and provides necessary data-collecting forms for operators. After the proposition of the costing system, a trial plan and a software development and training program were implemented for the successful promotion of this costing system in the future. The series studies contain five reports as follows: (1) A Route-based Costing System for the Motor Carrier Industry, September 1999, IOT Serial No. 88-59-4120, 181 pp. (2) A Route-based Costing System for the Motor Carrier Industry - Trial Plan, September 1999, IOT Serial No. 88-58-4119, 132 pp. (3) A Route-based Costing System for the Motor Carrier Industry ¡X Software Development and Training Program, September 1999, IOT Serial No. 88-55-4116, 143 pp. (4) User’s Manual for "A Route-based Costing System for the Motor Carrier Industry" Software for Bus Companies, September 1999, IOT Serial No. 88-56-4117, 76 pp. (5) User’s Manual for "A Route-based Costing System for the Motor Carrier Industry" Software for Competent Authorities, September 1999, IOT Serial No. 88-57-4118, 30 pp. |
| Post date | 1999/09/09 |
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