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

• Autor(a) principal: Sánchez Toledano, Daniel
• Data de Publicação: 2007
• Outros Autores: Carrasco Díaz, Daniel, Suárez Falcón, Heriberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/145
• topic: Costes; Financiación; Transporte urbano de viajeros.

The possibility of providing more complete and detailed data about passenger transport enterprises management justifies the development of analysis and cost control systems that provide precise and rigorous knowledge about internal price formation mechanisms. In this framework, measurement of performance is especially relevant when compared with some other significant reference parameters that allow the use of benchmarking in order to improve the economic management of the service. To this end, we consider it especially useful for the ATUC (Asociación de Empresas de Transporte Urbano Colectivo, i.e., the Association of Collective Urban Transport Companies) to provide a service that establishes measures which represent actual behaviour patterns, that enhances the knowledge of the reality of the sector and that generates a spirit of self-improvement in their associates. We presented a project to ATUC proposing the establishment of a Costs Observatory that can become a significant reference point for passenger transport companies. Key words: Costs. Funding. Urban Passenger Transport.