The Accounting Review Vol. 27 No. 2 1952
COST ACCOUNTING FOR MOTOR FREIGHT TERMINALS.
Abstract
The article discusses cost accounting for motor freight terminals. It is essential to the efficient operation of a motor freight terminal that management knows the cost of handling each shipment. Shipments may be divided into certain official freight classifications. In the strictly line haul operation no consideration was given to weight groups, because the cost of hauling a given load of ten shipments was the same as the cost of hauling one shipment of ten pieces, if all other things were the same. The same general outline used to develop line haul cost methods is employed to develop terminal cost, but pick-up and delivery, assembling, segregating, billing and loading freight at a terminal, involve many additional complications. In order to distribute the pick-up expenses, it is necessary to list those expenses, which are computed on a mileage basis separately from those, which are not affected, by the number of miles the truck operates. It is customary in motor transportation cost studies to divide shipments into certain weight groups, which conform to the weight groups of the tariff for the area and commodities or classes of property covered by the study.
- DOI
- 10.2308/tar-7078497
- Volume
- 27
- Issue
- 2
- Pages
- 215-220
- Language
- en
- Sources
- openalex crossref