The cost to establish and operate a cooperative freight bill auditing association with a full set of tariffs would range from $116,000 to $132,000 the first year, according to a feasibility study based on 1979 estimates. The costs would range from $96,000 to $107,000 in subsequent years. Advantages cooperatives saw in such an association included savings on fees, better control, specialized auditors, and prompt information on problem areas. Disadvantages included operational costs, lack of qualified auditors, initial capital investment, and disclosure of private information.

  • Corporate Authors:

    Economics, Statistics, and Cooperatives Services

    Cooperative Management Division
    Washington, DC  United States 
  • Authors:
    • Miller, E B
    • Brooks, E E
  • Publication Date: 1980-8

Media Info

  • Pagination: 22 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00327098
  • Record Type: Publication
  • Source Agency: National Technical Information Service
  • Report/Paper Numbers: ESCS-87
  • Files: TRIS
  • Created Date: Feb 18 1981 12:00AM