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Use of activity-based costing approach for cost management in a railway transport enterprise

Stopka Ondrej, Stopkova Maria, Rybicka Iwona, Gross Patrik, Jeřábek Karel

Zeszyty Naukowe. Transport / Politechnika Śląska

2021

z. 111

151--160

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.

Resource Saving and Eco-Friendly Technology for Disposal of Used Railroad Engine Oils

Zelenko Yuliia, Bezovska Maryna, Kuznetsov Valeriy, Muntian Antonina

Rocznik Ochrona Środowiska

2020

Tom 22, cz. 1

171--180

The article deals with the problems of handling used motor oils on the railways of Ukraine. At the moment, this waste is transferred to other enterprises for disposal. But, based on international experience, it is advisable to be regenerated directly at the enterprise where it is formed. The purpose of this work is to develop a modern scheme for oil waste disposal. In this regard, various indicators were investigated, reflecting both the operational suitability of oils and their toxicological parameters. As a result, we proposed a scheme and selected special equipment for handling the used engine oils, which allows to reduce the technogenic load associated with their accumulation, handling and minimization, contributes to the return of oil to the technological process. The calculated value of the conditional environmental effect and the approximate payback period allowed us to draw conclusions about the undoubted environmental and economic effect of implementing the proposed scheme.