scholarly journals FEATURES OF DETERMINING THE COST OF TRANSPORT SERVICES

REPORTS ◽  
2020 ◽  
Vol 2 (330) ◽  
pp. 73-80
Author(s):  
G. Zhumatayeva ◽  
M. Nurgalieva ◽  
Zh. Bayburayeva ◽  
B. Musabyaev ◽  
Zh. Zhanbirov ◽  
...  
Keyword(s):  
Cost Driver ◽  
Cost Calculation ◽  
Service Cost ◽  
Cost Of Transport ◽  
Transport Services ◽  
Cost Calculations ◽  
The Republic ◽  
Traditional Costing ◽  
Logistics Process ◽  
The Cost

The strong competition in the logistics market enforces the service provider companies to enhance the capabilities of their management accounting systems. It is of high importance to know the real costs of transport services as well as the cost efficiency of activities contributing to the production of services. This information is needed for assessing the profitability and operation efficiency and for determining the price of services. Traditional costing methods, however, are not always able to provide the information necessary for decision support in the required quality. They may even distort service cost calculations as detailed cost driver analyses are not applied within conventional costing regimes. Thus it is worth introducing alternative cost calculation methods which improve the accuracy and reliability of service cost data [1]. To properly manage costs in transport logistics, it is necessary to optimize all stages of the transport and logistics process-from choosing the type of transport and building the supply chain to planning routes and monitoring the execution of tasks. The article deals with determining the optimal cost of auto cargo transportation, taking into account internal and external factors of influence. The results of the research in the article show that a transport company should have different payment options for paying for a completed flight with specific brands of cars, i.e. the cost of one m3, t, km, depending on the type of orders and the distance of transportation. The materials consider the methodology of determining the contractual price of transport services in the Republic of Kazakhstan. In the market conditions, the main objective is the correctness and accuracy of the assessment of the actual costs of the implementation of the transport service and, as a result, the correct pricing of this service.

‘Living Worse and Costing More’: Resistance and Riot in Rio de Janeiro, 1890–1917

1989 ◽  
Vol 21 (1-2) ◽  
pp. 241-266 ◽  
Author(s):  
Teresa Meade
Keyword(s):  
Trade Union ◽  
Rio De Janeiro ◽  
Public Services ◽  
Living Conditions ◽  
Community Based ◽  
Cost Of Transport ◽  
May Day ◽  
The Republic ◽  
The Cost ◽  
General Strike

On 1st May 1917 m Rio de Janeiro, protesters took to the streets carrying placards and shouting slogans denouncing high prices and miserable living conditions. Over the succeeding months the May Day protest mushroomed into an unprecedented general strike of more than 50,000 workers in the federal capital. Rio de Janeiro had witnessed frequent protests and agitation against taxes, high prices, shortages, poor housing and public services and the cost of transport during the late Empire and first decades of the Republic.1 What was different about May Day 1917 was that complaints over consumer, community-based issues affecting the general populace triggered off a wave of trade-union militancy unique in the city's history.

scholarly journals Modelling the project transport support optimal option

2021 ◽  
Vol 1 (2(57)) ◽  
pp. 43-48
Author(s):  
Svitlana Rusanova ◽  
Varvara Piterska ◽  
Svitlana Onyshchenko
Keyword(s):  
Large Scale ◽  
Research Result ◽  
Optimization Criterion ◽  
Project Planning ◽  
Cost Of Transport ◽  
Logistics System ◽  
Complete Control ◽  
Transport Services ◽  
The One ◽  
The Cost

The object of research is the processes of planning transport provision of projects. The vast majority of projects involve the creation of tangible objects as a product. The implementation of such projects is associated with the use of various types of materials and equipment, which necessitates transport services for the functioning of the project logistics system. Vehicles with different characteristics can be used to solve the same transportation problems. Also, for large-scale infrastructure projects, rental of vehicles is often used for the duration of the project. This allows, on the one hand, to save on transportation costs, on the other hand, to gain complete control over the transportation processes in the project. As a research result, an optimization model has been developed for determining the option of transport support for the project. The variant of transport support of the project is understood as a set of combinations of types and types of vehicles, their characteristics and conditions of use in the project for the work of the project that provide for transport services. Acquisition, lease or transport services from the project suppliers are considered as conditions for the use of vehicles in the project. The optimization criterion is the cost of transport support, taking into account their possible increase, as well as the potential risks of losses associated with the failure to complete the work. Constraints take into account costs, time to receive a project product, and availability of transportation options. Experimental calculations, a fragment of which is presented in the research, demonstrated the efficiency of the developed model, its adequacy and reliability of the results obtained with its help. The area of practical use of the model is making decisions about transportation at the stage of project planning. The model allows for «what-if» experiments, which reflect various scenarios that are possible in the transportation of the project. And this, in turn, allows at the stage of project planning to assess the possible risks associated with transportation, and to establish their impact on the project as a whole.

scholarly journals COST CALCULATION AND COST-EFFICIENCY OF STARCH POTATO IN A FAMILY FARM IN THE YEARS 2016-2017

2018 ◽  
Vol XX (4) ◽  
pp. 116-119
Author(s):  
Iwona Mystkowska ◽  
Alicja Baranowska ◽  
Mateusz Wierzchowski
Keyword(s):  
Cost Efficiency ◽  
Potato Production ◽  
Direct Costs ◽  
Cost Calculation ◽  
Family Farm ◽  
Potato Tubers ◽  
High Volatility ◽  
Cost Calculations ◽  
The Cost ◽  
Starch Potato

The aim of the study was to present cost calculations and to examine the profitability of starch potato production in a family farm in the county of Łuków, cooperating with PPS PEPEES in Łomża in 2016-2017. The highest yield of starch potato tubers was obtained in 2017, and the value of production from 1 ha in particular years ranged from 8,517.75 PLN/ha in 2016 to 10,123.0 in 2017. The high volatility of income in individual years was dictated by the amount of the yield and the different price obtained per unit of production. The cost-effectiveness of growing starch potato was determined by direct costs. The largest costs in the structure of direct costs were related to the purchase of seed potatoes and costs of fuel and transport of potatoes to PPS PEPEES. The highest profitability of starch potato was obtained in 2017.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO

2015 ◽  
Vol 4 (2) ◽  
pp. 28
Author(s):  
Jimmy Kamasih ◽  
David. P. E. Saerang ◽  
Lidya Mawikere
Keyword(s):  
Research Method ◽  
Cost Driver ◽  
Cost Calculation ◽  
Competitive Advantages ◽  
Activity Based Costing ◽  
Traditional Methods ◽  
Traditional System ◽  
Costing System ◽  
The Cost ◽  
Descriptive Method

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant

scholarly journals Possibilities for Introducing a New Night Train Connection in Middle Europe

2021 ◽  
Vol 17 (1) ◽  
pp. 6-12
Author(s):  
Igor Dömény ◽  
Anna Dolinayová
Keyword(s):  
Open Access ◽  
Cost Calculation ◽  
The European Union ◽  
Carbon Neutrality ◽  
Train Services ◽  
Access Mode ◽  
Middle Europe ◽  
Cost Calculations ◽  
The Cost ◽  
Further Development

Abstract Liberalisation of the rail transport market is the main aim of the European Union in the field of transport policy. Open access on the market allows railway undertakings to provide their services, but it also requires to compete with each other. In recent years, night train services have experienced a renaissance, especially in west-Europe countries. A development of this type of services is important to achieve the goal of carbon neutrality in EU, especially in context of affordable air transport. The aim of this study is to analyse current night train services in middle Europe and find opportunities for their further development. In this article we have proposed new night train connections between Hungary, Slovakia, Czech Republic, and Germany, provided by railway undertaking in open access mode, with a detailed cost calculation. This is necessary to assess the economic efficiency of introducing new connections. Results of the cost calculations form the basis of the price for transport on newly introduced routes.

scholarly journals ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Gabriel Michele Margaretha Raap ◽  
David P.E Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Cost Calculation ◽  
Corporate Management ◽  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
Cost Calculations ◽  
The Cost ◽  
A Company ◽  
Relevant Cost ◽  
Special Order

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.

Formation stages of the target model of integrated freight transport services

2018 ◽  
Vol 77 (6) ◽  
pp. 368-374 ◽  
Author(s):  
V. V. Zubkov ◽  
N. F. Sirina
Keyword(s):  
Business Processes ◽  
Quality Criteria ◽  
Added Value ◽  
Transport Service ◽  
Cost Of Transport ◽  
Target Model ◽  
Manufacturing Enterprises ◽  
Transport Services ◽  
The Cost ◽  
Model Formation

Abstract. The need to create a strategy for a more advanced development of the competitiveness of industrial and manufacturing enterprises has been actualized considering actual conditions of reducing freight framework. Solution to this problem requires a comprehensive approach, involving a reduction in costs and an increase in revenues based on an assessment of economic performance. One way to solve this issue is to reduce the added value of the finished product. In order to reduce the cost of transport services, it is necessary to increase the efficiency of all participants in the transportation process integratively and with rational redistribution and interaction of transport business processes; exclude inefficient subjects and anti-competitors from the market of transport freight services. Article presents the target model of integrated transport services, ensuring the unity of transport service framework. Stages of the model formation were analyzed, taking into account the categories of traffic. New main quality criteria for consumers of integrated transport services has been established. Proposed system of forming the target model of an integrated transport service ensures a reduction in the cost of transportation, the added value of finished products, stimulates the growth of efficiency and competitiveness of industrial, production enterprises and subjects of transport services.

THE USE OF MODERN DRIVER CONTROL SYSTEMS AS PART OF THE TRANSPORT COMPANY MANAGEMENT SYSTEM

2018 ◽  
Vol 110 (1) ◽  
pp. 37-49
Author(s):  
Paweł SOBCZAK ◽  
Jarosław WĄCHAŁA
Keyword(s):  
Control Systems ◽  
Research Problem ◽  
The Other ◽  
Operating Costs ◽  
Cruise Control ◽  
Cost Of Transport ◽  
Transport Services ◽  
The One ◽  
The Cost ◽  
Transport Management

Controlling operating costs and reducing them is one of the most important elements of transport management in today’s highly competitive market. Actions taken by transport companies should be carried out in two ways. On the one hand, the company must strive to obtain new transport orders, on the other hand, it should also take actions aimed at optimising the activities currently being undertaken. The article uses the method of examining documents. The research problem and the purpose of the article was to answer the question whether the use of modern driver control systems can be used not only to improve safety and driving comfort, but also to reduce the cost of transport services. The article compares the costs of transport services on similar routes using modern fleet equipped with two types of cruise control: traditional and adaptive.

Concurrent Cost Calculations With a Feature-Based CAD System

1999 ◽  
Author(s):  
Peter Leibi ◽  
Guenther Hoehne ◽  
Mahendra Hundal
Keyword(s):  
Computer Program ◽  
Production Costs ◽  
Cost Calculation ◽  
Data Sets ◽  
Cad System ◽  
Feature Based ◽  
Cost Calculations ◽  
The Individual ◽  
Time Expenditures ◽  
The Cost

Abstract The paper describes a procedure for calculating costs concurrent with the design process. The different modules of the computer program “IKF” are described. The modules include those for cost calculation, comparison and forecast. Form features are used for cost determination by classifying each feature and storing it in the detailed production plan. The production processes then follow from the list of stored features. The cost program takes the individual geometric data, e.g., part length, from the CAD program. The latter contains data sets, that describe the feature’s dimensions. The production time for the form feature is then calculated. From the time expenditures and the machine rates the program calculates the production costs for the given feature. Prior to developing the computer program a manual procedure was designed and developed. Upon testing, the group not using IKF took 40–50% more time and designed products that were about 80% costlier than the group using the IKF system. This procedure was then used as the model for the cost modules in a feature-based CAD program. Test cases dealing with sheet-metal design are described which demonstrate and quantify the advantages of this system.

scholarly journals ANALISIS ACTIVITY – BASED COSTING SYSTEM DALAM MENENTUKAN HARGA JUAL PRODUK

2017 ◽  
Vol 1 (1) ◽  
pp. 54-72
Author(s):  
Aminatul Farihah ◽  
Retno Murni Sari
Keyword(s):  
System Analysis ◽  
Raw Materials ◽  
Cost Driver ◽  
Selling Price ◽  
Activity Based Costing ◽  
Traditional Use ◽  
Traditional System ◽  
Costing System ◽  
Traditional Costing ◽  
The Cost

Abstrak. Analisis Activity – Based Costing System dalam Menentukan Harga Jual Produk. Tujuan penelitian ini  Untuk mengetahui perhitungan beban pokok produksi dengan sistem Activity Based Costing (ABC) dalam menentukan harga jual produk dan menunjukkan perbedaaanya dengan sistem tradisional. Proses analisis data yaitu mengidentifikasi aktivitas, menentukan biaya yang terkait dengan masing-masing aktivitas, mengelompokkan aktivitas, menggabungkan biaya aktivitas, menghitung Tarif per kelompok aktivitas. Tahap kedua membebankan aktivitas ke produk. Setelah itu menghitung harga jual dengan menggunakan konsep biaya total.Dari perhitungan beban pokok produk dan harga jual terdapat perbedaan jumlah yang diperoleh antara sistem ABC dan sistem Tradisional. Perbedaan itu disebabkan karena dalam tradisional hanya menggunakan cost driver jam mesin, sedangkan ABC menggunakan cost driver unit produksi, pemakaian bahan baku, jam kerja langsung, luas bangunan dan jam mesin. Dengan menggunakan ABC dapat memperbaiki perhitungan beban pokok produk dalam menentukan harga jual. Kata kunci: Activity – Based Costing System, Tradisional Costing, Harga Jual Abstract. Activity - Based Costing System Analysis in Determining Product Selling Price. The purpose of this study To determine the calculation of the cost of production with the system Activity Based Costing (ABC) in determining the selling price of the product and show perbedaaanya with traditional systems. The process of data analysis is to identify activities, determine the costs associated with each activity, classify activities, combine activity costs, calculate the Rate per activity group. The second stage imposes activity on the product. After that calculate the selling price by using the concept of total cost. From the calculation of the cost of goods sold and the selling price there is a difference in the amount obtained between the ABC system and Traditional system. The difference is because in traditional use only cost driver clock machine, while ABC using cost driver of production unit, use of raw materials, direct working hours, building area and machine hours. By using ABC can improve the calculation of product cost in determining the selling price. Keyword: Activity – Based Costing System, Traditional Costing, Selling Price

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