原文传递
Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective
| 题名： | Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective |
| 责任者： | National Academies of Sciences, Engineering, and Medicine; Transportation Research Board; National Cooperative Highway Research Program; Geoff Morrison, Elise Emil, The Cadmus Group, LLC; The Kercher Group Henry Canipe; Argonne National Laboratory Andy Burnham |
| 关键词： | Transportation and Infrastructure ； Finance Transportation and Infrastructure ； Highways Transportation and Infrastructure ； Vehicles and Equipment |
| 学科分类： | 交通运输经济 |
| 摘要： | A central role of a state Department of Transportation (DOT) fleet manager is to maintain a clear understanding of the fleet’s costs. This helps in tracking activities over time, comparing costs with other fleets, communicating with stakeholders, and effectively managing fleet assets. The TRB National Cooperative Highway Research Program's pre-publication draft of NCHRP Research Report 944: Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective provides a practical, logical, and transparent framework for conducting fleet cost accounting in state DOTs. The Guide focuses on the unique aspects of DOT fleets, although the principles in the Guide could be extended to any public fleet. Without a complete understanding of fleet costs, the fundamental functions of fleet managers—such as equipment replacement decisions, outsourcing decisions, and budget requests—are diminished. Ultimately, fleet managers need full confidence in their fleet cost numbers to have credibility with fleet stakeholders. |
| 出版机构： | Transportation Research Board |
| 参考文献： | National Academies of Sciences, Engineering, and Medicine. 2019. Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective. Washington, DC: The National Academies Press. https://doi.org/10.17226/25700. |
| 总页数： | 89 |
| 报告类型： | 科技报告 |
| 资源类型： | 科技（咨询、行业）报告 |
| 初始创建时间： | 2020 |
相关文献
- City Logistics Research: A Transatlantic Perspective
- higher gross weight goods vehicles - operating costs and road damage factors
- vehicle operating costs in 1970
- incremental operating costs of cars at roundabouts
- A Review of DOT Compliance with GASB 34 Requirements
- A Guide for Planning and Operating Flexible Public Transportation Services
检索历史
应用推荐
