Prethodno priopćenje
https://doi.org/10.7307/ptt.v27i5.1687
Cost Structure in Relation to the Size of Road Transport Enterprises
Sebastian Kot
; Czestochowa Technical UniversityThe Management Faculty
Sažetak
The problem of cost management in road transport enterprises is one of the most crucial ones for their efficient functioning. The enterprises functioning on the market are very different so it is important to analyse their costs structure in relation to their size. The author provides a discussion on road transport costs identification and problems related to it. The considerations are based on the background of road transport importance in transport services in Poland and chosen European Union countries. Then, the research methodology consisting of elaborated questionnaire and the research sample are defined with special attention to the company size. The author provides research results on the costs structure in road transport enterprises in southern Poland and presents their components and differences. The author noticed the differences in costs structure in relation to the company size with domination of employment costs in micro and small road transport enterprises and costs of fuel in larger companies that result from better resource management.
Ključne riječi
road transport; costs structure; fuel cost; company size; performance analysis
Hrčak ID:
149607
URI
Datum izdavanja:
28.10.2015.
Posjeta: 3.328 *