scholarly journals Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary

2015 ◽  
Vol 27 (5) ◽  
pp. 417-428 ◽  
Author(s):  
Zoltan Bokor ◽  
Rita Markovits-Somogyi
Keyword(s):  
Cost Allocation ◽  
Cost Management ◽  
Road Transport ◽  
Freight Transport ◽  
Cost Calculation ◽  
Allocation Model ◽  
Service Portfolio ◽  
Road Freight ◽  
Traditional Costing ◽  
Heterogeneous Service

Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage for them and indirectly for the whole economy as well. Still, they generally apply simple, traditional cost calculation regimes, potentially sufficient in case of a homogeneous service portfolio. Nevertheless, road haulage companies with heterogeneous service structures may witness information distortions when using traditional costing methods. So it might be recommended for them to introduce better costing principles. To support an improved transport costing, a multi-level full cost allocation model has been set up and tested in this paper. The research results have pointed out that such a methodological development accompanied by the extension of the data collection mechanism can contribute to making the cost management systems of road freight transport companies more effective.

scholarly journals Neutralization of Transport Documents in Road Transport

2021 ◽  
Vol 19 (2) ◽  
pp. 70-78
Author(s):  
M. Poliak ◽  
N. Yu. Lakhmetkina
Keyword(s):  
Road Transport ◽  
Freight Transport ◽  
Point Of View ◽  
Legal Norms ◽  
Frequent Use ◽  
Actual Movement ◽  
Road Freight ◽  
International Transport ◽  
Significant Step ◽  
Basic Purpose

In 1956 there was a significant step in international road freight transport – conclusion of Convention on the contract of carriage in international road freight transport (CMR Convention), the basic purpose of which was to unify the rules in the international transport of goods and thus promote the development of international trade. From a practical point of view, this was very important for both carriers and transporters. The Convention describes the most important document in the carriage of goods – the CMR consignment note.Recently, the term «neutralization» has been used in connection with the CMR consignment note, which is considered as an interference with the system of functioning of transport documents, which aims to obscure the actual movement of the consignment during transport. At the same time, neutralization of the consignment note is not so much contrary to legal norms as it can lead to undesirable consequences for carriers. For this reason, the question of whether it is possible to neutralize the CMR consignment note in accordance with the current rules and whether the neutralization of the CMR consignment note does not violate the functionality of the existing system is relevant. Therefore, the objective of this work is to study the reasons and methods for neutralizing CMR consignment notes, as well as options for handling neutralized consignment notes.Considering that neutralization of the consignment note has become a relatively common practice and means the exchange of original consignment notes or transport documents with other consignment notes or transport documents, canceling the actions of the first consignment note, in the article the authors, based on their own research, identified the possibilities of using the neutralization of the CMR consignment note in practice for certain types of goods, routes of the most frequent use, as well as the risks of these procedures in road transport. 

Service-Oriented Cost Allocation for Business Intelligence and Analytics

2017 ◽  
Vol 7 (2) ◽  
pp. 40-57 ◽  
Author(s):  
Raphael Grytz ◽  
Artus Krohn-Grimberghe
Keyword(s):  
Business Intelligence ◽  
Cost Estimation ◽  
Cost Allocation ◽  
Cost Evaluation ◽  
Allocation Model ◽  
Pricing Scheme ◽  
Service Portfolio ◽  
Service Oriented ◽  
The Cost ◽  
Cost Awareness

Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a base for allocation purposes. While literature describes several methods for BI&A cost estimation on an ROI or resource-consumption level, none of these methods considers an overall approach for BI&A. To tackle this problem, the authors propose a service- oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers. This new approach specifies steps towards deriving a usable pricing scheme for an entire BI&A service portfolio – both for allocation purposes as well as improving cost evaluation of BI&A projects. Moreover, it increases customer understanding and cost awareness. Based on this approach, the authors introduce a BI&A value creation cycle which helps customers to use BI&A services cost-effectively.

Analysis and Comparison of Road Freight Transport Cost in 20 European Countries

2020 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Panagiotis Kotsios ◽  
Dimitrios Folinas
Keyword(s):  
Road Transport ◽  
Freight Transport ◽  
European Countries ◽  
Transport Cost ◽  
Road Freight ◽  
Cost Competitiveness ◽  
Cost Categories ◽  
The Uk ◽  
The Cost ◽  
Cost Factors

Road transport is one of the most popular and practical means of freight transport in the world today. However, the cost of road freight transport may differ from one country to the next due to variances in a number of cost factors, including fuels, wages, taxation, tolls, insurance, maintenance, tyres, repairs, parking spaces, etc. The goal of this research was to measure and compare the cost of road freight transport in the 20 European countries with the highest recorded volume of tonne-kilometres, in order to draw conclusions about the cost competitiveness of road freight transport among them. Cost competitiveness in the sample was measured by 4 main cost categories: fuels, drivers' wages, tyres, and tolls. The results show large cost variations between countries. The countries found to have the lowest road freight transport cost were Lithuania, Poland and Bulgaria, and those with the highest costs were Norway, Austria, and the UK. The largest differences in costs were met in tolls and other road taxes, followed by drivers' wages, fuels, and finally tyres.

scholarly journals Analysis of the Influence of Training and Feedback Based on Event Data Recorder Information to Improve Safety, Operational and Economic Performance of Road Freight Transport in Brazil

2020 ◽  
Vol 12 (19) ◽  
pp. 8139
Author(s):  
Luid Pereira de Oliveira ◽  
Felipe Jiménez Alonso ◽  
Marcelino Aurélio Vieira da Silva ◽  
Breno Tostes de Gomes Garcia ◽  
Diana Mery Messias Lopes
Keyword(s):  
Management Training ◽  
Road Transport ◽  
Freight Transport ◽  
Structural Basis ◽  
Event Data ◽  
Safety Criterion ◽  
Road Freight ◽  
Unsafe Behavior ◽  
Using Data ◽  
Time Variables

Road transport is the principal means of transporting freight and passengers in most developing countries, but several factors, both alone and in conjunction, contribute to increased inefficiency, risk and instability in the sector. The main factors are related to the high number of accidents, structural precariousness, fleet obsolescence, low-skilled drivers and high rates of greenhouse gas emissions. This paper evaluates the influence of implementing a training and feedback procedure associated with event data recorder (EDR) systems for the promotion of better behavior among professional drivers based on safety, operation and economy criteria. The analyses are based on interventions that were carried out during four monitoring phases using data generated by vehicles collected over 13 months of research. The data were converted into indicators and evaluated individually against the criteria and through data envelopment analysis (DEA). The analyses led to the conclusions that the use of EDR systems had positive impacts on all three of the criteria under analysis, and that safety levels can be increased without having to reduce productivity or increase fuel consumption. However, the safety criterion was more sensitive to the association between the technology and training process applied, leading to significant reductions in the indicators analyzed. The study contributes to the association between the methods of analysis and the adoption of specific indicators derived from time variables, leading to the conclusion that the use of EDR systems associated with management training and monitoring procedures can improve economic and operational results in road freight transport (RFT). Furthermore, using the trip data as a structural basis for the training and feedback proved to be very promising for the reduction of unsafe behavior to avoid road accidents.

scholarly journals Estimating truck operating costs for domestic trips – case studies from Greece

2015 ◽  
Vol 6 (1) ◽  
pp. 41-49 ◽  
Author(s):  
Eleftherios Sdoukopoulos ◽  
Maria Boile ◽  
Afroditi Anagnostopoulou
Keyword(s):  
Operating Cost ◽  
Road Transport ◽  
Freight Transport ◽  
Transport Sector ◽  
Road Freight ◽  
Greek Economy ◽  
Vital Component ◽  
Main Components ◽  
Proper Values ◽  
National Economies

Abstract The transport sector represents a vital component of national economies and has significant impacts on productivity and social welfare. In 2012, the transport sector in Europe was estimated to account for 3.7% of the European Gross Domestic Product (GDP) and 5.1% for employment. Road transport proves to be the predominant mode for moving goods within Europe holding a share of approximately 45.8% in 2012 (in ton-kms). In Greece, the share of road freight transport is significantly higher (98%) indicating the importance of this sector for the Greek economy. To this end and considering the existing needs of road freight transport operators in Greece, the objective of this research is to establish an analytical and documented basis for estimating the operating cost of a truck on specific urban or national freight transport routes. To achieve this goal, an extended literature review has been conducted resulting in the identification of the main components comprising the total truck operating cost, which were then updated and validated through a series of personal interviews with selected road freight transport professionals. An excel-based application tool was also developed in order to facilitate operating cost estimates for different cases, through selection of the proper values of the relevant parameters. The resulting tool was used to analyse four test cases, which demonstrate the tool’s usability and applicability. Results from this analysis have been also validated by industry experts and they reflect real-world transport scenarios.

scholarly journals Gdańsk Road Freight Transport Companies - Development or Decline

2019 ◽  
Vol 81 ◽  
pp. 119-130
Author(s):  
Joanna Hartenberger-Liszek ◽  
Joanna Krupska
Keyword(s):  
Economic Efficiency ◽  
Limited Liability ◽  
Financial Statements ◽  
Road Transport ◽  
Freight Transport ◽  
Financial Condition ◽  
Road Freight ◽  
Registered Office

Road transport plays an important role in the process of shaping economic efficiency. Over the period considered, the number of road freight transport companies that went bankrupt increased. The aim of the article is to assess the financial condition of road freight transport companies using discriminant methods and to determine whether the surveyed companies are developing or are in danger of falling. The research was carried out in relation to entities that publish their financial statements, are limited liability companies and have their registered office in Gdańsk.

COMPARATIVE ANALYSIS OF METHODOLOGY ROAD TRANSPORT STATISTICS OF EUROSTAT AND UKRAINE

2019 ◽  
pp. 2-9
Author(s):  
Alla Novikova ◽  
Natalia Myhailyuk ◽  
Anatolii Redzyuk ◽  
Inna Shum ◽  
Tatiana Yaschenko
Keyword(s):  
Comparative Analysis ◽  
Road Traffic ◽  
Transport Model ◽  
Feasibility Studies ◽  
Road Transport ◽  
Business Environment ◽  
Freight Transport ◽  
Rolling Stock ◽  
Investment Activity ◽  
Road Freight

Methodological approaches to European Union statistical observations of road transport industry are described and comparative analysis of the methodology of statistical observations in Ukraine are performed. The significance of statistical analysis and research of publications on the results of statistical observations for the economy of the country, business environment, scientists and other users is established. The importance database for the National Transport Model is discussed. It is a powerful tool for analyzing, forecasting, feasibility studies of investment projects. The main indicators of statistical reporting for road transport in Ukraine are analyzed. The gaps in the statistical data road transport have been identified. The table provides a clear demonstration of the comparison of Eurostat and Ukraine’s road transport methodology by type of indicators. Differences in methodology with Eurostat in reporting areas were identified: rolling stock; enterprises, economic indicators and employment; road traffic; statistics of passenger road transport; freight road transport; national road freight transport; international road freight transport; cabotage by road. Conclusions and suggestions on converting positions and methodology of national statistics to Eurostat methodology have been provided. It is proposed to create a single electronic platform, accumulating all the various statistics on: carriers, routes, volumes and destinations of transportation, transport work, rolling stock, runs, fuel costs, financial results of activity, investment activity, cross-border traffic, export-import, road accidents, etc. that will be accessible to all potential users of statistics. Keywords: statistics, data base, methodology, reporting forms, sample surveys, road transport.

scholarly journals Modeling and trends of road transport development in eastern european countries

2021 ◽  
Vol 7 (1) ◽  
pp. 285-292
Author(s):  
Viktoriia Harkava ◽  
Olena Pylypenko ◽  
Oleksandr Haisha ◽  
Armen Aramyan ◽  
Volodymyr Kairov
Keyword(s):  
Eastern Europe ◽  
Road Transport ◽  
Freight Transport ◽  
Transport Infrastructure ◽  
Transport Sector ◽  
The Road ◽  
Original Language ◽  
Road Freight ◽  
Eastern European Countries ◽  
The Impact

The purpose of the research is as follows: analysis of the current state of functioning of the road transport sector in Eastern Europe and identification of key problems and trends in its development. Research methods: Methods of grouping, comparison and generalization, сorrelation analysis have been used to identify the dynamics of the main indicators of road transport in Eastern Europe. The method of correlation-regression analysis has been applied to determine the impact of increasing the length of roads on the turnover of the road freight transport and the number of employed population in this area. Results. It has been found that the increase in the employed population by 96% and increase in revenues from transportation and storage of goods, postal and courier services (turnover of the road freight transport - in the original language) in the field of road transport by 82% is explained by the change in transport infrastructure capacity by increasing length of highways.    

scholarly journals To team up or not: single versus team driving in European road freight transport

2020 ◽  
Author(s):  
Asvin Goel ◽  
Thibaut Vidal ◽  
Adrianus Leendert Kok
Keyword(s):  
Road Transport ◽  
Freight Transport ◽  
Transport Sector ◽  
Optimization Approach ◽  
The Road ◽  
Wide Range ◽  
Road Freight ◽  
Tremendous Amount ◽  
Trucking Companies ◽  
Or Team

AbstractThe last decades have seen a tremendous amount of research being devoted to effectively managing vehicle fleets and minimizing empty mileage. However, in contrast to, e.g., the air transport sector, the question of how to best assign crews to vehicles, has received very little attention in the road transport sector. The vast majority of road freight transport in Europe is conducted by single drivers and team driving is often only conducted if there are special circumstances, e.g., security concerns. While it is clear that transport companies want to avoid the costs related to additional drivers, vehicles manned by a single driver sit unused whenever the driver takes a mandatory break or rest. Team drivers, on the other hand, can travel a much greater distance in the same amount of time, because mandatory breaks and rests are required less frequently. This paper investigates under which conditions trucking companies should use single or team driving to maximize their profitability. We present a novel optimization approach for simultaneously optimizing routes and crewing decisions and provide experimental evidence that, for a wide range of cost factors, operating a fleet with a mix of team and single drivers can significantly reduce operational costs when compared to typical profit margins in the sector.

scholarly journals The Impact of the Route of Transport on Price Formation in Road Freight Transport

2018 ◽  
Vol 1 (1) ◽  
pp. 119-125
Author(s):  
Marek Jaśkiewicz ◽  
Juraj Hammer ◽  
Miloš Poliak
Keyword(s):  
Road Transport ◽  
Freight Transport ◽  
Price Formation ◽  
Cost Of Transport ◽  
Business Market ◽  
Road Freight ◽  
General Transport ◽  
The Cost ◽  
The Impact

Abstract In general, transport companies have an unimportant role in the business market, in order to achieve the required sales and the related profit. Competition in road transport is great and enforcement from a large number of carriers is considerable. It is the price for the transport of goods that plays the most important role how to get the carrier and the customer who wants the lowest transport price. On the contrary, the carrier would like to get the highest amount for the shipment. A compromise between these two requirements should form the required shipping price. Pricing involves a factor other than costs, the attractiveness of the transport destination, in terms of the possibility of return utilization the vehicle. The aim of the paper is to verify the hypothesis, that the cost of transport is affected not only by the carrier’s costs, but also the target destination of the ordered shipment.

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