A Costing Methodology for Freight Cars: The Conceptual Design of a Cost Information System [Volume 2]

Hill, D; deSostoa, V; Peat, Marwick, Mitchell & Co

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A Costing Methodology for Freight Cars: The Conceptual Design of a Cost Information System [Volume 2]

1978-06-01
By Hill, D ; deSostoa, V

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English

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Creators:

Hill, D ; deSostoa, V

Hill, D ; deSostoa, V Less -
Corporate Creators:

Peat, Marwick, Mitchell & Co
Corporate Contributors:

United States. Department of Transportation. Federal Railroad Administration
Subject/TRT Terms:

[+]

Consumption Cost Accounting Freight Cars Incurrence Mathematical Analysis Methodology Operating Costs Statistical Analysis
Publication/ Report Number:

FRA/OPPD-78-16
Resource Type:

Tech Report
Geographical Coverage:

United States
Edition:

Volume 2 of 2
Corporate Publisher:

United States. Department of Transportation. Federal Railroad Administration
Abstract:

The cost information system discussed in this report to the Federal Railroad Administration employs the concept of standard cost accounting. The system is designed to collect and analyze all categories of freight car repairs and provide sufficient information to management to support pricing decisions (discussed in Volume I). Because each railroad's operations are unique, the cost information system was designed to be flexible so it may be tailored to specific applications. Flexible budgets are discussed in the context of standard costs and their application to the repair shop environment. Additional chapters provide discussion in the areas of job cost estimating and implementation of the cost information system.
Format:

PDF
Funding:

DOT-FR-55055
Collection(s):

Federal Railroad Administration
Main Document Checksum:

[+]

urn:sha256:acd0d8174e2df467e20df7d0e4e3d53672c6eaa0e5f7601e3a94d3bc0f64a95c
Download URL:

https://rosap.ntl.bts.gov/view/dot/72591/dot_72591_DS1.pdf
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A Costing Methodology for Freight Cars: The Conceptual Design of a Cost Information System [Volume 2]

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