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  USA  60611
  • Authors:
    • MacDonald, J A
    • Roggeveen, V J
  • Publication Date: 1973

Media Info

  • Features: Tables;
  • Pagination: 14 p.
  • Serial:

Subject/Index Terms

Filing Info

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