Activity Based Costing in Decomposition of the Road Transport Task

Abstract

The objective of this publication is to translate the activities included in road  transport task into the language of tasks and to ascribe appropriate costs and  economic effectiveness indicators to them. Such a representation is new in literature and serves as the base for any further analysis of costs carried in an international  road cargo transport company. The suggested indicators refer to both direct and  indirect costs which are carried. They also allow to evaluate the work of people involved in the organization and realisation of transport tasks. Additionally, the  suggested cumulative indicators allow for the evaluation of transport tasks from the perspective of operational management of the company.
The usage of the IT systems proved to be extremely helpful in this respect as they generate all the required information on the spot.