DEVELOPING A RATIONAL ALTERNATIVE TO ALLOCATING JOINT COSTS
When passenger services are partly financed by national and local government, there is constant pressure for accurate and rational cost data. Arbitrary allocation of costs shared with other services can be very misleading. British Rail is developing contribution accounting as a way of measuring financial performance. Identification of avoidable costs is carried to its practical limits at each level, using data extracted from the management accounting system and the contribution made by individual services or business sectors to joint costs is then compared on the basis of traffic carried and resources used.
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Availability:
- Find a library where document is available. Order URL: http://worldcat.org/issn/03735346
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Corporate Authors:
IPC Transport Press, Limited
Dorset House, Stamford Street
London SE1 9LU, England -
Authors:
- FOWLER, D
- Publication Date: 1977-11
Media Info
- Pagination: p. 436-437
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Serial:
- Railway Gazette International
- Volume: 133
- Issue Number: 11
- Publisher: DVV Media Group
- ISSN: 0373-5346
- Serial URL: http://www.railwaygazette.com/about-us.html
Subject/Index Terms
- TRT Terms: Accounting; Cost accounting; Financing; Government funding; Joint use; Passenger service; Subsidies
- Identifier Terms: British Rail
- Old TRIS Terms: Joint facilities
- Subject Areas: Economics; Finance; Passenger Transportation; Railroads;
Filing Info
- Accession Number: 00167912
- Record Type: Publication
- Files: TRIS
- Created Date: Dec 27 1977 12:00AM