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

Details

• Creators:
  Hill, D ; deSostoa, V
• Corporate Creators:
  Peat, Marwick, Mitchell & Co
• Corporate Contributors:
  United States. Department of Transportation. Federal Railroad Administration
• Subject/TRT Terms:
  • Freight cars
  • Operating costs
  • Statistical analysis
  • Methodology
  • Cost accounting
  • Mathematical analysis
  • Consumption
  • Incurrence
• 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
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/72591/dot_72591_DS1.pdf
• File Type:
  [PDF - 11.26 MB]
• Collection(s):
  Federal Railroad Administration
• Main Document Checksum:
  urn:sha-512:3f54991980687428dc2d9848bffd54dacb7ae4a4fa9889a7fee44ba979de0223cd0637d2ad85987451814cf473f84f32b2eeae9241e60f2760dd5faaaf4bee55