BASIC METHOD FOR A TRANSPARENT ACCOUNTING SYSTEM WITHIN A FRAMEWORK OF A WISE TRANSPORT POLICY

This paper reviews the underlying reasons for the need to include the costs of parallel effects or external aspects in the operating or traffic costs of the various transport modes. A brief explanation is given of simplified accounting and of the currently available possibilities of taking external aspects into account. The reason for the considerable investments throughout the world in undertakings regarded as operating at a loss under the conventional accounting system is given. This new outlook, known as simplified accounting, will make it possible to detect existing distortion in each of the various transport modes, revealing the shortcomings in machinery, equipment, staff and corporate management. The characteristics of the public benefit, which cannot be transferred and are not tangible, are defined. Reference is made to the contribution by the treasury, which is defined as buying a better quality of life, and also to the revenue of the railways themselves and the guidelines for calculating the cost of the alternative method of determining the public benefit. (Author/TRRL)

• Availability:
  • Find a library where document is available. Order URL: https://www.library.northwestern.edu/find-borrow-request/requests-interlibrary-loan/lending-institutions.html
• Supplemental Notes:
  • This paper was presented at the 24th session of the IRCA. IRCA/UIC Congress on the Place of Railways in Transport at the Turn of the Century, Brussels, 6-10 May 1985. For abstracts of some of the papers presented at the congress see IRRD 286002 to 286020.
• Authors:
  • De Marchi, J C
• Publication Date: 1985-2

Media Info

• Pagination: p. 29-36
• Serial:
  • RAIL INTERNATIONAL
  • Issue Number: 2

Subject/Index Terms

• TRT Terms: Accounting; Benefit cost analysis; Competition; Needs assessment; Quality of life; Social factors; Socioeconomic factors; Subsidies; Transportation modes; Transportation policy
• Geographic Terms: United States
• Old TRIS Terms: National transportation policies; Socioeconomics
• ITRD Terms: 8008: Belgium; 235: Competition; 8525: Conference; 226: Cost benefit analysis; 263: Economics of transport; 183: Government (national); 227: Investment; 1173: Rail bound transport; 1145: Transport mode
• Subject Areas: Administration and Management; Economics; Finance; Highways; Policy; Public Transportation; Society;

Filing Info

• Accession Number: 00457238
• Record Type: Publication
• Source Agency: Transport Research Laboratory
• Files: ITRD, TRIS
• Created Date: Jul 31 1988 12:00AM