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Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova


  • Ion Ionescu

    (University of Craiova Faculty of Economics and Business Administration)


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.

Suggested Citation

  • Ion Ionescu, 2011. "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 84-91.
  • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:84-91

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    References listed on IDEAS

    1. Criveanu, Maria & Iacob, Constanta, 2011. "Role of management control in small and medium enterprises performance assurance," MPRA Paper 31159, University Library of Munich, Germany.
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    More about this item


    transport line; covered kilometer; center of cost; center of profit; variable consumptions; fixed consumptions;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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