This book presents the basic concepts of a new Functional Railway Cost Accounting and Statistical System for Traffic and Managerial Control, which incorporates the principles of marginal costing and capacity utilization into a managerial accounting and cost control system. The system discussed includes preliminary suggestions for a new railroad system of accounts and an account structure for major operating and maintenance expenses arranged according to functions performed. The new system was carried to its present stage of development during a one year period of research into the existing accounting and costing methods of many of the railroads throughout the world, as well as the United States and Canada. The new system of railroad cost accounting recommended embodies many of the ideas which have been developed during thirty years of experience and contact with individuals in the public utility and railroad fields. The major portion of the material in the book is new and not previously published. It has been under review by a number of experts during the past year and one half, which has resulted in a number of changes and improvements.

  • Corporate Authors:

    Whitten (Herbert O) and Associates

    Annandale, VA  United States 
  • Authors:
    • WHITTEN, H O
  • Publication Date: 1972-2-9

Media Info

  • Features: References; Tables;
  • Pagination: 272 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00047824
  • Record Type: Publication
  • Source Agency: National Oceanic and Atmospheric Administration
  • Files: TRIS
  • Created Date: Dec 13 1974 12:00AM