Methodology for Assessing Transport Connections on the Integrated Transport Network

Gašparík, Jozef; Ľupták, Vladimír; Kurenkov, Petr; Meško, Pavol

doi:10.26552/com.c.2017.2.61-67

Cited by 15 publications

(5 citation statements)

References 8 publications

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“…Timetabling is a crucial process of the traffic service. The principles of periodic timetabling are developed in studies [15] to ensure the connection quality is very important for timetabling process [16].…”

Section: Methodsmentioning

confidence: 99%

Optimization of Timetables on the Bratislava–Žilina–Košice Route in the Period after the End of the COVID-19 Pandemic

et al. 2022

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Quality and efficient long-distance transport as a key system of public passenger transport could be the basis for the national and international comprehensive integrated transport system. Especially due to the pandemic caused by the COVID-19 disease, the demand for long-distance transport has significantly decreased since March 2020 in the Slovak Republic on the busiest long-distance line Bratislava–Žilina–Košice. It is, therefore, necessary to propose various measures in order to increase this demand and bring passenger frequencies to at least the level of values before this period. This paper analyzes the impact of the measures on passenger frequencies in 2020, examining the amount of their fall in individual months of the first half of the year 2020 on the long-distance route Bratislava–Žilina–Košice. Furthermore, the paper deals with the long-term concept of national long-distance passenger rail transport on the mentioned line in the period after the end of the pandemic. It uses scientific methods enabling to rationalize and optimize current train timetables. The benefits of these proposals will be to offer passengers better transport services, with their frequencies expected to increase in the coming years.

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Section: Methodsmentioning

confidence: 99%

Optimization of Timetables on the Bratislava–Žilina–Košice Route in the Period after the End of the COVID-19 Pandemic

et al. 2022

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“…For example, at Štúrovo railway station there were altogether 38 vehicles weighed on the wagon weighbridge in 2017 [19,20], however, ŽSR was asked for shunting by few carriers in that year. This is because shunting services are not included in the first access package of ŽSR.…”

Section: Scale Descriptionmentioning

confidence: 99%

Problems of Access to Services at Railway Stations in Freight Transport in the Slovak Republic

Brumerčíková

Šperka

2020

Sustainability

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The article deals with the issue of access of freight carriers to services in railway stations. With the liberalization of the rail freight market, the number of carriers is gradually increasing. In this situation, infrastructure capacity is often insufficient. Therefore, it is necessary to set the order of access to services in railway stations. The article will use the process of analytical hierarchy as one of many methods of multicriteria analysis. Four important indicators will be selected for carriers: railway stations where the service of stabling tracks can be used, railway stations where rail scales are located, railway stations where it is possible to use the services of a shunting movement from the infrastructure manager, railway stations where the carrier can be using the services of a mobile workshop. At the end of the article, the order of access to these services will be compiled according to the order of importance for railway undertakings. A significant factor will also be an approximate quantification of the performance of individual carriers passing through the selected station.

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“…Finding the right method depends on the nature of the performances and the conditions in which the processes are done. The method of costing relies on the subject of the calculation, the necessary cost structure, the method of cost assignment, and the method of cost conversion to a cost calculation unit (Droździel et al, 2014;Gašparík et al, 2017;Nash & Matthews, 2002). Along with the development of manufacturing companies, the Activity-Based Costing (ABC) system emerged.…”

Section: Introductionmentioning

confidence: 99%

Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ

Firmandani,

Arizendy Dewi Fortuna,

Mochammad Nurul

2024

TIJAB

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Background: In manufacturing companies, determining the cost of goods manufactured is more complex than in service and trading companies, considering that the production cost structure consists of direct raw material costs, direct labor costs, and factory overhead. In identifying the imposition of three components of production costs, the most difficult component to trace is factory overhead because, in determining factory overhead, various approaches and assumptions must be chosen as cost drivers, so it needs the right approach and assumptions for CV XYZ to achieve company performance. Objective: This study seeks to analyze the intricacies of factory overhead calculations under activity-based costing in comparison to the traditional plantwide rate approach used by CV XYZ, which utilizes production units as cost drivers. Method: The method used in this research is a case study on CV XYZ with interviews and documentation as data collection techniques. Interviews were conducted with accounting staff and heads of accounting departments through unstructured interviews. Documentation is carried out based on 2020 financial information. Results: The results of the analysis explain that the calculation of factory overhead applied, production costs, cost of goods manufactured (COGM), and cost of goods sold (COGS) calculated using the plantwide rate approach (production units as cost drivers) shows undercosts when compared to the activity-based costing system, so that the recognized profit is greater than it should be. The implications of undercosts cause information on the income statement to be unreliable, considering that the company has a variety of products and activities related to the production process Conclusion: The activity-based costing system uses more than one cost driver; thus, the activity-based costing system is a more accurate method to be applied by CV XYZ, which has product diversification. Keywords: Factory overhead applied, plantwide rate, activity-based costing system, profit and loss.

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Methodology for Assessing Transport Connections on the Integrated Transport Network

Cited by 15 publications

References 8 publications

Optimization of Timetables on the Bratislava–Žilina–Košice Route in the Period after the End of the COVID-19 Pandemic

Optimization of Timetables on the Bratislava–Žilina–Košice Route in the Period after the End of the COVID-19 Pandemic

Problems of Access to Services at Railway Stations in Freight Transport in the Slovak Republic

Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ

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