SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR

Authors

  • Daniel Sánchez Toledano Universidad de Málaga
  • Heriberto Suárez Falcón Universidad de Las Palmas de Gran Canaria
  • Daniel Carrasco Díaz Universidad de Málaga

DOI:

https://doi.org/10.4270/ruc.20084

Keywords:

Costes. Transporte. Financiación.

Abstract

The growing need for information for managing and making decisions on the part of agents operating in the urban transportation sector demands the development of systems for calculation, analysis and control of costs, allowing rigorous understanding of the mechanisms that form domestic pricing. Under this guideline, measuring income takes on special interest when compared to significant benchmarks and standards that allow application of benchmarking techniques for improving economic management of this service. To that end, we understand that the generation of representative measures of collective patterns of behavior constitutes a very useful tool or guiding the actions of managers and public administrators and, as a consequence, in Spain, and within the various associations of the Asociación de Empresas de Transporte Urbano Colectivo (ATUC), we are developing a Project for the creation of a Cost Monitor that can become a significant point of reference for urban transport companies. Keywords: Costs. Transport. Financing.

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How to Cite

Toledano, D. S., Falcón, H. S., & Díaz, D. C. (2008). SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR. Revista Universo Contábil, 4(1), 141–156. https://doi.org/10.4270/ruc.20084

Issue

Section

International Section