Upgrading Multilevel Full Cost Allocation: Case Transport
Journal Title: Acta Technica Jaurinensis - Year 2015, Vol 8, Issue 4
Abstract
Multilevel full cost allocation is an effective alternative of traditional, accounting oriented costing regimes and is applied in the transport sector as well. Nevertheless, its basic algorithm may fail when the cost calculation model contains so called performance feedbacks. This is often the case in transport management practice, especially in complex operational systems. Hence effective solutions are to be found to cope with this methodological problem. This paper aims at contributing to the improvement of multilevel full cost allocation method when performance feedbacks hinder the exact calculation. The application of estimated cost ratios or specific costs is proposed and tested on a theoretical transport costing example. If some methodological requirements can be met both parameter estimations may be employed effectively in calculation tasks with performance feedbacks.
Authors and Affiliations
Z. Bokor, B. Horvath
Keywords
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- EP ID EP630747
- DOI 10.14513/actatechjaur.v8.n4.386
- Views 215
- Downloads 0
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