Cost Reporting of the Transport Company and its Use in Decision-making

Marek Potkány · Lucia Krajčírová

12 citations0/0 files storedProcedia Engineering

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Accounting and Organizational Management Accounting and Financial Management Transport and Logistics Innovations

Abstract

This paper deals with the problematic of cost reporting at the condition of transport company and its importance in decision making tasks. So important part of cost reporting is the classification of cost into variable items, specific fixed and enterprise fixed costs with the aim to use them for determining the break-even point analysis. The point of the proposed methodology is optimization of routes for the transportation of logs in order to maximize the coefficient of rides utilization and contribution margin to 1 km distance.

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2014Cost Variability and Cost Behaviour in Manufacturing Enterprises 2016The Application of ABC Analysis to Inventories in the Automatic Industry Utilizing the Cost Saving Effect 2016Application of Break-Even Point Analysis 2015Quantification of the Volume of Products to Achieve the Break-Even Point and Desired Profit in Non-Homogeneous Production

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