Preliminary Report, Volume 10, Number 1, Year 2012, No 214, pp 9 - 14

Published: Apr 25, 2017

DOI: 10.5937/jaes10-1523

COST OF ACTIVITIES IN PUBLIC UTILITY FLEETS

Aleksandar Manojlovic 1
Aleksandar Manojlovic
Affiliations
  University of Belgrade, Faculty of Transport and Traffic engineering, Belgrad, Serbia
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∙ Olivera Medar 1
Olivera Medar
Affiliations
  University of Belgrade, Faculty of Transport and Traffic engineering, Belgrad, Serbia
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∙ Jelena Trifunovic 1
Jelena Trifunovic
Affiliations
  University of Belgrade, Faculty of Transport and Traffic engineering, Belgrad, Serbia
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∙ Katarina Vukadinovic 1
Katarina Vukadinovic
Affiliations
  University of Belgrade, Faculty of Transport and Traffic engineering, Belgrad, Serbia
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Abstract

With each day more present tendencies in business systems to focus on core processes, the position of the transport activity and the vehicle fleet within is imperatively examined: is it an activity creating an added value to the core system or a mere unavoidable cost-maker. A decisive role is attributed to the manner of defining the vehicle utilisation and the way of realisation of fleet related activities. Therefore, a link between activity based costing and the transport department (subsys¬tem) has been presented in this paper. This link is especially important in public utility fleets. The legislation adopted in this respect announces changes in the corporate environment and conditions of public utility companies. As large fleets represent an integral part of the public utility systems, new conditions will cause a need for fleet cost allocation improvement, and therefore activity based costing. Will this engender the need for the creation of city fleets?

Keywords

fleet management cost efficiency fleet activities activity based costing

Acknowledgements

This paper is based on the project “Development of the Model for Managing the Vehicle Technical Condition in order to Increase its Energy Efficiency and Reduce Exhaust Emissions”, which is supported by the Ministry of Education and Science of the Republic of Serbia.

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