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
Related Articles
- EP ID EP630747
- DOI 10.14513/actatechjaur.v8.n4.386
- Views 236
- Downloads 0
Queuing Models and Subspace Identification in Logistics
In modern logistics it might be helpful to describe the behavior of a complex logistical process as well as to determine the strength of relations between certain parameters of the system. In this paper a subspace identi...
Investigation of Used Engine Oil Lubricating Performance Through Oil Analysis and Friction and Wear Measurements
Engine oil degradation during long-term engine operation is a well-researched topic, however, the effect of biofuels and synthetic compounds is not fully understood. In order to characterise novel fuel related&...
Study on Relationship between Roles of Public Open Spaces and Pedestrians Inside Campus
Public open spaces in campuses are social places for students and staffs. Convenient accessibility both physical and visual is the main factor that attracts people to use these spaces. This article analyses the physical...
Consideration on road transport vibration simulation techniques for packaging testing purposes
Transportation is essential for many logistics systems and vibration is one of the most critic physical circumstances on road causing numerous possible damage sources. One of the primary sources of these damages is often...
Challenges of Digital Twin System
Today’s manufacturing and assembly systems have to be flexible to adapt quickly to an increasing number and variety of products. The Industry 4.0 conceptualization has several potentials, i.e. flexibility in business and...