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首页> 外文期刊>Periodica Polytechnica. Transportation Engineering >Cost drivers in transport and logistics
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Cost drivers in transport and logistics

机译：运输和物流中的成本驱动因素

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摘要

Improving costing methods is a current issue and at the same time a real challenge in transport and logistics business. Due to financial problems more and more companies in these sectors decide to adopt developed costing techniques like activity-based costing (ABC). This calculation methodology, however, needs to identify applicable performance measures as cost drivers. Cost drivers are key factors in ABC as they are the basis of cost allo-cations. This paper aims to establish a sound theoretical framework of cost driver analysis in the field of transport and logistics. After defining the scope of cost drivers in general the relevance of such measures in transport/logistics costing is examined. Methods for driver selection are described and validated by empirical results. The main conclusion of the study is that cost driver analysis plays an important role in transport and logistics management and shall be supported by using mathematical methods as far as possible. Correlation/regression counting and analytic hierarchy process (AHP) have been identified as possible methods for making cost driver selections more reliable.
机译：改进成本核算方法是当前的问题，同时也是运输和物流业务的真正挑战。由于财务问题，这些领域中越来越多的公司决定采用发达的成本核算技术，例如基于活动的成本核算（ABC）。但是，这种计算方法需要确定适用的绩效指标作为成本驱动因素。成本动因是ABC中的关键因素，因为它们是成本分配的基础。本文旨在为运输和物流领域建立一个合理的成本动因分析理论框架。在确定了成本动因的范围之后，通常要检查这些措施在运输/物流成本核算中的相关性。描述驾驶员选择方法并通过经验结果进行验证。该研究的主要结论是，成本动因分析在运输和物流管理中起着重要作用，应尽可能使用数学方法予以支持。关联/回归计数和层次分析法（AHP）已被确定为使成本动因选择更为可靠的可能方法。

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