Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova
The present organization of the accountancy management of R.A.T. Craiova (the public transport company) does not have a welldefined finality, in the sense that there is not an actual calculation of the costs, but the management costs have only a statistic function, being used to collect the expenses on profit centers and within these on cost centers. From the perspective of the cost optimization as a way to increase the efficiency of the public transport in the city of Craiova, it is mandatory to reorganize the management accountancy in R.A.T. Craiova so that it can fulfill its objective to allow the determination of a cost for any existing center and the comparison of this cost with the income of the same center. Given the context, it is advisable to utilize the tariff-hour-car method (for the services), for the public transport for persons, since this activity is continuous and has a certain regularity; To calculate the costs it can be used as “cost carrier” either the covered kilometer, either the drive.
Volume (Year): 3 (2011)
Issue (Month): 39 ()
|Contact details of provider:|| Postal: Str. A.I. Cuza nr. 13, Craiova|
Phone: 004 0251 411317
Fax: 004 0251 411317
Web page: http://feaa.ucv.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:84-91. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.