DOI: 10.5937/jaes10-1523
This is an open access article distributed under the CC BY-NC-ND 4.0 terms and conditions.
Volume 10 article 214 pages: 9 - 14
With
each day more present tendencies in business systems to focus on core processes,
the position of the transport activity and the vehicle fleet within is
imperatively examined: is it an activity creating an added value to the core
system or a mere unavoidable cost-maker. A decisive role is attributed to the
manner of defining the vehicle utilisation and the way of realisation of fleet
related activities. Therefore, a link between activity based costing and the
transport department (subsys¬tem) has been presented in this paper. This link
is especially important in public utility fleets. The legislation adopted in
this respect announces changes in the corporate environment and conditions of
public utility companies. As large fleets represent an integral part of the
public utility systems, new conditions will cause a need for fleet cost
allocation improvement, and therefore activity based costing. Will this
engender the need for the creation of city fleets?
This paper is based on the project “Development of
the Model for Managing the Vehicle Technical Condition in order to Increase its
Energy Efficiency and Reduce Exhaust Emissions”, which is supported by the
Ministry of Education and Science of the Republic of Serbia.
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