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Rachunek kosztów i przychodów w transporcie w krajach europejskich

Bąk M., Pawłowska B., Borkowski P.

Problemy Ekonomiki Transportu

2007

nr 1

25-43

Analysis of the level of costs and revenues in transport is important source of information allowing for efficient conduct of any transport policy. It also anables monitoring of changing levels of costs, transport accounts, structure and theoretically sound methodology for cost and revenues accounts development in the European Union Has been introdeced allowing, among other features, for nodal differentation and inclussion of ecology related factors. Those have been practically proven in number of EU countries. Cost/revenues accounts usually include the following cost categories: infrastructure costs, supplier operating costs, congestion, accidents and environmental costs. On the revenues side data on tariffs, taxes and charges is included. Additionally in number of nodes of transport subsidies if applicable are taken into account. In the paper the basics of methodological approach of cost and revenues calculation have been presented followed by empirical findings for selected European countries including Poland.

Rola centrów logistycznych w strategii rozwoju PKP CARGO S.A.

Antonowicz M., Krześniak M.

Przegląd Komunikacyjny

2001

R. 40, nr 11

15-19