search query: @author Roth, H.P. / total: 2
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| Author: | Thomas, J. Roth, H.P. |
| Title: | Costing transportation activities |
| Journal: | Journal of Cost Management
2002 : SEP-OCT, VOL. 16:5, p. 26-35 |
| Index terms: | Cost accounting Finance Performance appraisal Decision making Transport Organizations |
| Language: | eng |
| Abstract: | The article discusses cost and performance measurements for the transportation function. It looks at costing options from both cost center and profit center perspectives, in terms of the direct and indirect costs that should be measured to evaluate financial performance. Practical experience of the article author is applied in the industry to identify key non-financial performance measurements. It is discussed how the financial and nonfinancial measurements support decision-making processes. |
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