A Study on Application of Activity Based Cost Accounting System for loss-making railroad lines

적자 노선의 활동별 원가계산 적용에 관한 연구 - 경원선 통근열차 운행구간을 중심으로

  • 이재성 (서울산업대학교 철도전문대학원 철도경영정책학과, KORAIL 수도권북부지사 영업팀)
  • Published : 2007.11.08

Abstract

This paper presents an criterion of revenue and cost allotment on the basis of the activity based costing system for a loss-making railroad lines, and presents some ways for effective cost reductions focused on expensive resources and consumption

Keywords