Cost Structure in Relation to the Size of Road Transport Enterprises

  • Sebastian Kot Czestochowa Technical University The Management Faculty
Keywords: road transport, costs structure, fuel cost, company size, performance analysis,


The problem of cost management in road transport enterprises is one of the most crucial ones for their efficient functioning. The enterprises functioning on the market are very different so it is important to analyse their costs structure in relation to their size. The author provides a discussion on road transport costs identification and problems related to it. The considerations are based on the background of road transport importance in transport services in Poland and chosen European Union countries. Then, the research methodology consisting of elaborated questionnaire and the research sample are defined with special attention to the company size. The author provides research results on the costs structure in road transport enterprises in southern Poland and presents their components and differences. The author noticed the differences in costs structure in relation to the company size with domination of employment costs in micro and small road transport enterprises and costs of fuel in larger companies that result from better resource management.

Author Biography

Sebastian Kot, Czestochowa Technical University The Management Faculty

Sebastian Kot is currently Associate Professor in management and supply chain management and Vice Director of the Institute of Logistics and International Management at Faculty of Management, Czestochowa University of Technology, Czestochowa, Poland. Prof. Sebastian Kot has over 16 years of teaching, research and managerial experience in higher education. He holds a PhD, the Master of Management Science, both from Faculty of Management, Czestochowa University of Technology. He defended his habilitation thesis at the Faculty of Management, University of Prešov in Prešov, Slovakia. Prof. Kot has published widely, and his publications include books, book chapters, refereed journals’ papers, conference proceedings. He is a Founder and Co-editor of Polish Journal of Management Studies. He is a Member of Scientific Boards of the journals: Advanced Logistics Systems; Supply Chain Management Journal; Journal of Applied Management and Investments.


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How to Cite
Kot S. Cost Structure in Relation to the Size of Road Transport Enterprises. PROMET [Internet]. 2015Oct.28 [cited 2019Sep.20];27(5):387-94. Available from: