PROFIT CENTER ANALYSIS FOR RAILWAY BRANCH LINES

A new technique for analyzing a railway branch line as a profit center within a larger railway enterprise is presented. It makes possible continuing managerial evaluation and control of a line's financial performance. This is in contrast to present methods of cost analysis, used in the preparation of capital budget proposals for extensions to or abandonments of fixed plant. Numerical examples of present and proposed methodologies are compared. The applicability of this technique, and its possible extensions to an entire railway operation, are discussed.

• Corporate Authors:

  Railway Systems and Management Association

  181 East Lake Shore Drive
  Chicago, IL  United States  60611
• Authors:
  • MacDonald, J A
  • Roggeveen, V J
• Publication Date: 1973

Media Info

• Features: Tables;
• Pagination: 14 p.
• Serial:
  • Railway Management Review
  • Volume: 73
  • Issue Number: 4
  • Publisher: Railway Systems and Management Association

Subject/Index Terms

• TRT Terms: Abandonment; Branch lines; Economics; Freight service; Governments; Planning; Policy
• Old TRIS Terms: Government planning; Government policies
• Subject Areas: Economics; Freight Transportation; Planning and Forecasting; Policy; Railroads;

Filing Info

• Accession Number: 00054116
• Record Type: Publication
• Source Agency: Railway Management Review
• Files: TRIS
• Created Date: Jun 3 1974 12:00AM