COST ACCOUNTING FOR ROAD MAINTENANCE

The main objective of developing a particular cost accounting system is to provide managers with a continuous image of actual costs, which is related specifically to their operating responsibilities and decisions. Through the process of performance budgeting,cost accounting has become a key element in the overall decision process of a road maintenance management system. Details are given of the cost accounting system set up for road maintenance in the Republic of Kenya. The objective of the system was to monitor the efficiency of maintenance work activity consequent to the definition of a required work programme. Road maintenance operations were to be monitored and production recorded according to cost accounting principles. The paper gives details of the system defined. This paper is also published separately in French. For the covering abstract of the conference see TRIS 372489. (TRRL)

• Supplemental Notes:
  • The Third African Highway Maintenance Conference, Addis Ababa, September 1982.
• Corporate Authors:

  United Nations

  Economic Commission for Africa, P.O. Box 3001
  Addis Ababa,   Ethiopia 
• Authors:
  • LEWIS, N C
  • Karimi, R N
• Publication Date: 1982

Media Info

• Features: Figures; References;
• Pagination: 19 p.

Subject/Index Terms

• TRT Terms: Budgeting; Conferences; Cost accounting; Costs; Developing countries; Highway maintenance; Highways; Maintenance; Maintenance management; Monitoring; Productivity; Recording; Surveillance
• Uncontrolled Terms: Maintenance costs
• Geographic Terms: Kenya
• ITRD Terms: 8525: Conference; 224: Cost; 150: Developing countries; 2755: Highway; 8055: Kenya; 3847: Maintenance; 6969: Recording; 9101: Surveillance
• Subject Areas: Finance; Highways; Maintenance and Preservation; I10: Economics and Administration;

Filing Info

• Accession Number: 00372510
• Record Type: Publication
• Source Agency: Transport Research Laboratory
• Report/Paper Numbers: Monograph
• Files: ITRD, TRIS
• Created Date: May 31 1983 12:00AM