A NEW TOOL FOR RAIL OPERATIONS - STANDARD COST

While standard cost has not been widely used by transport industries, it has been generally adopted by manufacturing firms. The production of transportation services is a distinctive type of business, but the author explains that standard cost would aid in economic evaluation of capital projects, analysis of supporting facilities, examination of administrative costs and the relationship of tariffs to the costs of switching and linehaul operations.

• Supplemental Notes:
  • This paper is from Transportation in Focus, Proceedings of the Fifteenth Annual Meeting of the Transportation Research Forum, San Francisco, California, 10-12 October 1974.
• Corporate Authors:

  Cross (Richard B) Company

  Oxford, Indiana,   United States  47971
• Authors:
  • Smith Jr, J A
• Publication Date: 1974

Media Info

• Features: Figures;
• Pagination: p. 254-262
• Serial:
  • Publication of: Cross (Richard B) Company
  • Volume: 15
  • Issue Number: 1

Subject/Index Terms

• TRT Terms: Accounting; Analysis; Capital investments; Costs; Finance; Rates; Tariffs
• Uncontrolled Terms: Cost analysis
• Old TRIS Terms: Uniform accounts
• Subject Areas: Economics; Finance; Railroads;

Filing Info

• Accession Number: 00072727
• Record Type: Publication
• Source Agency: Transportation Research Forum
• Report/Paper Numbers: Proc Paper
• Files: TRIS
• Created Date: Jan 9 1975 12:00AM