United States Department of Transportation
i
A Costing Methodology for Freight Cars: The Test of Incurrence/Consumption Relationships [Volume 1]
-
1978-06-01
-
[PDF-47.05 MB]
Details:
-
Creators:
-
Corporate Creators:
-
Corporate Contributors:
-
Subject/TRT Terms:
-
Publication/ Report Number:
-
Resource Type:
-
Geographical Coverage:
-
Edition:Volume 1 of 2
-
Corporate Publisher:
-
Abstract:This report explores the incurrence/consumption relationship for freight cars and applications of the information developed. Incurrence is the accrual of expense dollars for freight car repairs. Costs are incurred directly for labor and material, while overhead costs are applied for specific facilities. Consumption has been defined as the use of specific components or assets in c01npany service. The concept of consumption was examined using actual data from a railroad and a car leasing company. To develop consumption information raw data from the two sources was extracted, compiled, edited, and a comprehensive data base was developed for analysis of consumption. Having examined the concept of incurrence/consumption the study team explored some uses of the information developed. The incurrence/consumption information and procedures developed may be used for a variety of activities, from costing of potential traffic to budgeting, shop activities. The intent was to demonstrate possible approaches to the costing of a commodity using incurrence/consumption relationships researched, not to develop an exhaustive list of applications. Volume 2, the Conceptual Design of a Cost Information System, provides financial cost information for pricing input is catalogued under DOT Reference FRA-OPPD-78-16.
-
Format:
-
Funding:
-
Collection(s):
-
Main Document Checksum:
-
Download URL:
-
File Type:
