Elaborating Cost and Performance Management Methods in Transport
AbstractTransport companies are facing management problems of enhancing operation efficiency at limited resources. The decision-making procedures applicable to solve such problems can be made more reliable if relevant information on basic components of business or technology processes are available. This information base can be produced by using cost and performance management methods combining financial and technology system parameters. The paper aims at summarising the research results conducted in the field of developing cost and performance controlling tools using this approach for the case of different transport companies. After explaining the main modelling principles, the experiences of empirical pilot projects are discussed. The preliminary results of these projects have proved the significance of the elaborated methodology. At the same time, it can also be concluded that the modelling tool shall be adapted to the specific circumstances of the examined transport companies before practical implementations. KEY WORDS: cost calculation, performance management, controlling
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