IS THE SEPARATE ACCOUNTING METHOD USED BY THE DB THE RIGHT WAY TO PROVIDE BETTER INFORMATION?

DIE TRENNUNGSRECHNUNG DER DEUTSCHEN BUNDESBAHN--DER RICHTIGE WEG ZU BESSERER INFORMATION?

The separate accounting method used by the DB is primarily designed to provide decision-makers with better information. However, the calculation of net results for the three sectors involved (infrastructure maintenance, the commercial railway and the social railway) will not make it possible for this objective to be reached if quantification covers the total costs. Determination of the contribution to cost coverage--the elements of which are easy to identify--is a better approach.

• Corporate Authors:

  Tetzlaff Verlag GmbH

  Havelstrosse 9, Postfach 4006
  D-6100 Darmstadt 1,   Germany 
• Authors:
  • Diederich, H
• Publication Date: 1983

Language

• German

Media Info

• Features: References;
• Pagination: p. 108-113
• Serial:
  • INTERNATIONALES VERKEHRSWESEN
  • Volume: 35
  • Issue Number: 2

Subject/Index Terms

• TRT Terms: Accounting; Joint use; Profitability; Social benefits; Subsidies
• Identifier Terms: Deutsche Bahn; Deutsche Bundesbahn
• Old TRIS Terms: Joint facilities
• Subject Areas: Finance; Public Transportation;

Filing Info

• Accession Number: 00380213
• Record Type: Publication
• Source Agency: International Union of Railways
• Files: TRIS
• Created Date: Dec 30 1983 12:00AM