DOI: 10.5937/jaes14-10301
This is an open access article distributed under the CC BY-NC-ND 4.0 terms and conditions.
Volume 14 article 387 pages: 335-344
The objective of this
study is to present how could be Activity-Based Costing method used for the purpose
of the profitability analysis of individual bus and trolleybus lines in an
urban mass transport company which operates the land public transport inside
the medium sized town in Czech Republic. Activity-Based Costing method had been
used, in order to causal allocation of overhead costs to individual operations
in order to measure the profitability of particular transport lines. The
performed study showed the application process of the Activity-Based Costing and
possible information outputs for an urban mass transport company as well as the
limitations of the method use in the field of transportation services. The
study also analyses the obstacles in effective data collection and processing which
implementation team faced during the analysis. The primary limitation of the
analysis, is similarly as in other studies, is the quality of the non-financial
information which had to be obtained. Study discusses problems related with the
fare system, which does not provide the information regarding the route taken
by individual passenger. The study presents the how could be ABC method used
for the decision making support in urban mass transport company and shows a real
example of the ABC system information outputs.
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