Istrazivanja i projektovanja za privreduJournal of Applied Engineering Science


DOI: 10.5937/jaes14-10301
This is an open access article distributed under the CC BY-NC-ND 4.0 terms and conditions. 
Creative Commons License

Volume 14 article 387 pages: 335-344

Boris Popesko
Tomas Bata University in Zlin, Faculty of Management and Economics, Zlin, Czech Republic

Roman Zamenik
Tomas Bata University in Zlin, Faculty of Management and Economics, Zlin, Czech Republic

Andrea Kolkova
College of Entrepreneurship and Law, Vitavska 568/14, Praha, Czech Republic

The objective of this study is to present how could be Activity-Based Costing method used for the purpose of the profitability analysis of individual bus and trolleybus lines in an urban mass transport company which operates the land public transport inside the medium sized town in Czech Republic. Activity-Based Costing method had been used, in order to causal allocation of overhead costs to individual operations in order to measure the profitability of particular transport lines. The performed study showed the application process of the Activity-Based Costing and possible information outputs for an urban mass transport company as well as the limitations of the method use in the field of transportation services. The study also analyses the obstacles in effective data collection and processing which implementation team faced during the analysis. The primary limitation of the analysis, is similarly as in other studies, is the quality of the non-financial information which had to be obtained. Study discusses problems related with the fare system, which does not provide the information regarding the route taken by individual passenger. The study presents the how could be ABC method used for the decision making support in urban mass transport company and shows a real example of the ABC system information outputs.

View article

Andrade, M. C., Pessanha Filho, R. C., Espozel, A. M., Maia, L. O. A., & Qassim, R. Y., (1999), Activity-based costing for production learning, International journal of production economics, 62(3), 175-180.

Baykasoglu, A., & Kaplanoglu, V. (2007). A service-costing framework for logistics companies and a case study. Management Research News, 30(9), 621-633. Emerald Group Publishing.

De Borger, B., Kerstens, K., & Costa, A. (2002). Public transit performance: What does one learn from frontier studies?. Transport reviews, 22(1), 1-38.

Drury, C. (2001). Management and Cost Accounting, 5th ed. Thomson Learning.

Everaert, P., Bruggeman, W., Sarens, G., Anderson, S., & Levant, Y. (2008).

Costmodeling in logistics using time-driven ABC Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172-191. Emerald Group Publishing.

Everaert, P., Bruggeman, W., & Sanac de Greus, G. (2008). From ABC to Timedriven ABC (TDABC)-an instructional case. Journal of Accounting Education, 26(3),

Garrison, R.H., Noreen, E.W., & Brewer, P.C. (2010). Managerial Accounting. New York: McGraw/Irwin.

Glad, E., & Becker, H. (1996). Activity-Based Costing and Management. John Wiley and Sons.

Goldberg, M.J., & Kosinski, L. (2011). Activity- based costing and management in a hospital-based GI unit. Clinical gastroenterology and hepatology , 9(11), 947-949. pmid:22018055

Hajek, O., & Siwek, T. (2009). The perception of public city transport in Zlín (Czech Republic) as an alternative to individual transport by its potential users according to the level of their income. Moravian Geographical Reports, 17(1), 30-39.

Hankins, R.W., & Baker, J. (2004). Management accounting for health care organisations. Tools and techniques for decision support. Sudbury, USA: Jones and Barlett Publisher.

Innes, M., & Mitchell, F. (1990). Activity Based Costing: A review with case studies. London: Chartered institute of management accountants.

Kaplan, R., & Johnson, H. (1987). Relevance lost: Rise and fall of management accounting. Boston: Harvard.

Král, B. (2006). Mana.erské ú!etnictví. Praha: Management Press.

Lucey, T. (2002). Costing, 6th ed. United Kingdom: Thomson Learning.

Poliak, M. (2013). The relationship with reasonable profit and risk in public passenger transport in the Slovakia. Ekonomicky Casopis, Pages, 61(2), 206-220.

Pucher, J., Markstedt, A., & Hirschman, I. (1983). Impacts of Subsidies on the Costs of Urban Public Transport. Journal of Transport Economics and Policy, 17(2), 155-176.

Rotch, W. (1990). Activity based costing in service industries. Journal of Cost Management, 4(2), 4-14.SDPCR . Sdru.ení dopravn ích podnik" #R Annual report, (2007).

Stouthuysen, K., Deeere, N., & Roodhooft, F. (2009). Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact. Health Policy, 92(2-3), 296-304.

Tsai, W., & Kuo, L. (2004). Operating costs and capacity in the airline industry. Journal of air transport management, Elsevier publishing, 10(4), 269-275.

Udpa, S. (1993). Activity-Based Costing for Hospitals. Health care management review, 21(3), Aspen Publishers.

Wodchis, W.P. (1999). Applying Activity- Based Costing in Long Term Care. Healthcare Management Forum, 11(4), 25-32.