SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/878 |
Resumo: | 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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SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTORLA ESTRUCTURA DEL COSTE DEL SERVICIO EN LAS EMPRESAS DE TRANSPORTE URBANO: EL PROYECTO COATUC - UNA PROPUESTA DE OBSERVATORIO DE COSTES PARA EL SECTORCostes. Transporte. Financiación.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.Las crecientes necesidades de información para la gestión y la toma de decisiones de los agentes que operan en el sector del transporte urbano de pasajeros, obliga a desarrollar sistemas para el cálculo, análisis y control de costes que permitan un conocimiento riguroso de los mecanismos de formación de sus precios internos. En dicho marco, la medida del rendimiento adquiere especial interés cuando entra en comparación con parámetros y estándares significativos, que permitan aplicar técnicas de benchmarking para mejorar la gestión económica del servicio. A tales efectos, entendemos que la generación de medidas representativas de patrones colectivos de comportamiento, constituye una herramienta de gran utilidad para orientar la acción de gestores y administradores públicos y, en consecuencia, en España, y en el seno de la Asociación de Empresas de Transporte Urbano Colectivo (ATUC), estamos desarrollando un proyecto para la creación de un Observatorio de Costes que pueda constituirse en significativo punto de referencia para las empresas de transporte urbano de viajeros. Palabras clave: Costes. Transporte. Financiación.Universidade Regional de Blumenau2008-09-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/87810.4270/ruc.20084Revista Universo Contábil; v. 4 n. 1 (2008); 141-1561809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/878/672Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessToledano, Daniel SánchezFalcón, Heriberto SuárezDíaz, Daniel Carrasco2008-11-18T08:54:51Zoai:ojs.bu.furb.br:article/878Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-18T08:54:51Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR LA ESTRUCTURA DEL COSTE DEL SERVICIO EN LAS EMPRESAS DE TRANSPORTE URBANO: EL PROYECTO COATUC - UNA PROPUESTA DE OBSERVATORIO DE COSTES PARA EL SECTOR |
title |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
spellingShingle |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR Toledano, Daniel Sánchez Costes. Transporte. Financiación. |
title_short |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
title_full |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
title_fullStr |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
title_full_unstemmed |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
title_sort |
SERVICE COST STRUCTURE OF URBAN TRANSPORT COMPANIES: THE COATUC PROJECT – A MONITORING PROPOSAL FOR THE SECTOR |
author |
Toledano, Daniel Sánchez |
author_facet |
Toledano, Daniel Sánchez Falcón, Heriberto Suárez Díaz, Daniel Carrasco |
author_role |
author |
author2 |
Falcón, Heriberto Suárez Díaz, Daniel Carrasco |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Toledano, Daniel Sánchez Falcón, Heriberto Suárez Díaz, Daniel Carrasco |
dc.subject.por.fl_str_mv |
Costes. Transporte. Financiación. |
topic |
Costes. Transporte. Financiación. |
description |
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. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-09-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/878 10.4270/ruc.20084 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/878 |
identifier_str_mv |
10.4270/ruc.20084 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/878/672 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 4 n. 1 (2008); 141-156 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945114855309312 |