COST ANALYSIS: AN ALTERNATIVE ALLOCATION INDEX.

被引:0
|
作者
Van De Voorde, E. [1 ]
机构
[1] Univ Antwerpen, Belg, Univ Antwerpen, Belg
来源
Rail International | 1986年 / 17卷 / 11期
关键词
COST ACCOUNTING - Analysis - VALUE ENGINEERING - Operations Research;
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学科分类号
摘要
A distinction is often made in the literature on transport economics and on cost analysis for railway enterprises between the two alternative approaches: on the one hand, the approach known as 'engineering' whereby the unit cost per operation is calculated on the basis of accounting information; and on the other hand, the 'translog' approach whereby the cost function is estimated econometrically. This article examines how the results of the 'translog' approach can represent an advance on the traditional 'engineering' approach.
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页码:5 / 10
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