Title :
Transportation Services Costs Allocation for the Delivery System
Author :
Lewczuk, Konrad ; Wasiak, Mariusz
Author_Institution :
Dept. of Logistics & Transp. Syst., Warsaw Univ. of Technol., Warsaw, Poland
Abstract :
This paper presents a method of allocation transportation services costs to the carrier´s clients. Method is based on determining replacement costs for two cost-driven elements: amount of pallet-kilometers and time consumed for services realization in purpose of using it to weight real costs for finding actual share of clients in total costs.
Keywords :
costing; transportation; allocation transportation services; delivery system; pallet kilometers; transportation services costs allocation; Educational institutions; Europe; Loading; Logistics; Resource management; Vehicles; cost allocation; cost-drivers; transportation; transportation services;
Conference_Titel :
Systems Engineering (ICSEng), 2011 21st International Conference on
Conference_Location :
Las Vegas, NV
Print_ISBN :
978-1-4577-1078-0
DOI :
10.1109/ICSEng.2011.84
