TY - JOUR AU - Bokor, Zoltán PY - 2011/01/01 Y2 - 2024/03/29 TI - Calculation model for transport costing JF - Periodica Polytechnica Transportation Engineering JA - Period. Polytech. Transp. Eng. VL - 39 IS - 1 SE - DO - 10.3311/pp.tr.2011-1.08 UR - https://pp.bme.hu/tr/article/view/1823 SP - 43-47 AB - Transport costing is a widely used information source for decision making processes in companies operating in the transport or logistics sector. The traditional costing methods, however, often neglect the proper allocation of indirect transport costs, which may lead to considerable distortions in costing information. Former researches have already elaborated the principles of improved transport cost calculation eliminating these methodological shortcomings and implemented the theory in pilot applications. This paper aims to build a generalised transport costing model on the basis of these principles and determine its mathematical formulas. The conditions of the practical implementation are also analysed. The main methodological contribution of the generalised transport costing model is the formalised inclusion of technology performance relations into the accounting based approach. ER -