Page 34 - MA - May 2017

COVER ST OR Y

Services Activity cost centres Cost drivers

Passenger Transport Ticket booking Number of ticket booked

Catering Number of servings

Finance and accounts Number of employees

Marketing Number of employees

Ticket examination Number of employees, Number of ticket examined

Administration Number of employees
Number of employees, Number of activities and re-
Research
searches
Public relation Number of employees

Human resource department Number of employees

Cleaning Number of employees

Repair Number of repairs made during the period

Track maintenance Number of trains, kilometres

Information technology system Number of computers
Freight transport and Traffic planning Kilometres
parcel business
Number of employees, Number of activities and re-
Research
searches
Number or weight of cargo loaded, number of wag-
Wagon loading
ons
Repair and maintenance Number of wagons repaired, kilometres

Traction services Kilometres gauge

Wagon services Number of wagon

High speed freight train Weight of cargo, kilometres

Administration Number of employees

Warehousing Number of employees, weight of parcel or freight

Loading and unloading Number of parcels, weight of freight

Booking of parcel Number of parcels

34 The Management Accountant l May 2017 www.icmai.in