Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary
Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary
- Neue Suche nach: Zoltan Bokor
- Neue Suche nach: Rita Markovits-Somogyi
- Neue Suche nach: Zoltan Bokor
- Neue Suche nach: Rita Markovits-Somogyi
Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage for them and indirectly for the whole economy as well. Still, they generally apply simple, traditional cost calculation regimes, potentially sufficient in case of a homogeneous service portfolio. Nevertheless, road haulage companies with heterogeneous service structures may witness information distortions when using traditional costing methods. So it might be recommended for them to introduce better costing principles. To support an improved transport costing, a multi-level full cost allocation model has been set up and tested in this paper. The research results have pointed out that such a methodological development accompanied by the extension of the data collection mechanism can contribute to making the cost management systems of road freight transport companies more effective.
Dokumentinformationen
Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary
2015
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
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