www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
117:@0.893017:0.980093:0.927752:0.980093:0.927752:0.958399:0.893017:0.958399:0.011940:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
Activity-based-costing is a way of identifying the costs associated with operational activities so that handling and :@0.092308:0.131127:0.926473:0.131127:0.926473:0.115844:0.092308:0.115844:0.012718:0.008014:0.005753:0.004270:0.009136:0.004613:0.005753:0.009136:0.005753:0.009136:0.009136:0.006875:0.008014:0.009136:0.005753:0.008014:0.009136:0.006875:0.005753:0.004613:0.010457:0.009136:0.003166:0.004613:0.006875:0.003166:0.009136:0.003166:0.013152:0.008611:0.009136:0.003166:0.009136:0.006929:0.003166:0.004613:0.009136:0.008014:0.010457:0.005753:0.004613:0.004613:0.009136:0.004613:0.010457:0.009136:0.003166:0.005753:0.010457:0.008014:0.003166:0.008014:0.009136:0.006875:0.005753:0.006875:0.003166:0.009136:0.006875:0.006875:0.009136:0.008014:0.004613:0.008973:0.005753:0.008014:0.009136:0.003166:0.013677:0.004613:0.005753:0.010457:0.003166:0.009136:0.009136:0.008014:0.006712:0.008973:0.005753:0.004613:0.009136:0.010457:0.009136:0.004613:0.003166:0.009136:0.008014:0.005753:0.004270:0.009136:0.004613:0.005753:0.004613:0.008014:0.006875:0.003166:0.006875:0.009136:0.003166:0.005753:0.010457:0.008973:0.005753:0.003166:0.010457:0.009136:0.010457:0.009136:0.004613:0.004613:0.010457:0.009136:0.003166:0.009136:0.010457:0.009226:0.003835
other service contract pricing and cost reduction efforts may be improved.  It allocates manufacturing overhead :@0.076930:0.147102:0.926889:0.147102:0.926889:0.131819:0.076930:0.131819:0.009226:0.005843:0.010547:0.008105:0.006965:0.004541:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.004541:0.008105:0.009226:0.010547:0.005843:0.006802:0.009226:0.008105:0.005843:0.004541:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.009226:0.004541:0.009226:0.010547:0.009226:0.004541:0.008105:0.009226:0.006965:0.005843:0.004541:0.006965:0.008105:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004541:0.008105:0.005391:0.004704:0.009226:0.007490:0.005843:0.006965:0.004541:0.015070:0.008702:0.009226:0.004541:0.009226:0.008105:0.004541:0.004704:0.015070:0.009226:0.006965:0.008756:0.008521:0.008105:0.009226:0.004704:0.003890:0.004541:0.005843:0.005843:0.004541:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.006965:0.004541:0.015070:0.009226:0.010384:0.010547:0.004885:0.009226:0.008105:0.005843:0.010547:0.006965:0.004704:0.010547:0.009226:0.004541:0.008756:0.008521:0.008105:0.006965:0.010547:0.008105:0.009226:0.009226:0.003835
by assigning indirect costs to several different cost pools, then dividing each cost pool by its associated cost driver :@0.076930:0.163076:0.927016:0.163076:0.927016:0.147794:0.076930:0.147794:0.008684:0.009226:0.004089:0.009226:0.006965:0.006965:0.004704:0.009226:0.010547:0.004704:0.010547:0.009226:0.004071:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004089:0.008105:0.009226:0.006965:0.005843:0.006965:0.004089:0.005843:0.009226:0.004089:0.006965:0.008105:0.008521:0.008105:0.006802:0.009226:0.004704:0.004089:0.009226:0.004704:0.005391:0.004885:0.008105:0.006965:0.008105:0.010547:0.005843:0.004089:0.008105:0.009226:0.006965:0.005843:0.004089:0.009226:0.009226:0.009226:0.004704:0.006965:0.004704:0.004071:0.005843:0.010547:0.008105:0.010547:0.004089:0.009226:0.004360:0.009226:0.004704:0.009226:0.004704:0.010547:0.009226:0.004089:0.008105:0.009226:0.008105:0.010547:0.004089:0.008105:0.009226:0.006965:0.005843:0.004089:0.009226:0.009226:0.009226:0.004704:0.004089:0.008684:0.009226:0.004089:0.004704:0.005843:0.006965:0.004089:0.009226:0.006965:0.006965:0.009226:0.008105:0.004704:0.009064:0.005843:0.008105:0.009226:0.004089:0.008105:0.009226:0.006965:0.005843:0.004089:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.003835
to obtain several different rates that can then be used to allocate overhead to different products/services. Efficient :@0.076930:0.179051:0.926925:0.179051:0.926925:0.163769:0.076930:0.163769:0.005843:0.009226:0.003926:0.009226:0.009226:0.005843:0.009226:0.004704:0.010547:0.003926:0.006965:0.008105:0.008521:0.008105:0.006802:0.009226:0.004704:0.003926:0.009226:0.004704:0.005391:0.004885:0.008105:0.006965:0.008105:0.010547:0.005843:0.003926:0.006802:0.009064:0.005843:0.008105:0.006965:0.003926:0.005843:0.010547:0.009064:0.005843:0.003926:0.008105:0.009226:0.010547:0.003926:0.005843:0.010547:0.008105:0.010547:0.003926:0.009226:0.008105:0.003926:0.010547:0.006965:0.008105:0.009226:0.003926:0.005843:0.009226:0.003926:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.003926:0.008756:0.008521:0.008105:0.006965:0.010547:0.008105:0.009226:0.009226:0.003926:0.005843:0.009226:0.003926:0.009226:0.004704:0.005391:0.004885:0.008105:0.006965:0.008105:0.010547:0.005843:0.003926:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.006965:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.003817:0.009226:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.005843:0.003835
handling of costs can provide distinct advantage over the competition.:@0.076930:0.195026:0.604360:0.195026:0.604360:0.179743:0.076930:0.179743:0.010547:0.009226:0.010547:0.009226:0.004704:0.004704:0.010547:0.009226:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965:0.003835:0.008105:0.009226:0.010547:0.003835:0.009226:0.006965:0.008756:0.009226:0.004704:0.009226:0.008105:0.003835:0.009226:0.004704:0.006965:0.005843:0.004704:0.010547:0.008105:0.005843:0.003835:0.009226:0.008883:0.008883:0.009226:0.010547:0.005843:0.009064:0.008883:0.008105:0.003835:0.008756:0.008521:0.008105:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.015070:0.009226:0.008105:0.005843:0.004704:0.005843:0.004704:0.009226:0.010547:0.004704
Activity Based Costing ::@0.076923:0.228386:0.265038:0.228386:0.265038:0.210299:0.076923:0.210299:0.011169:0.008472:0.006705:0.004806:0.008966:0.004806:0.006705:0.009137:0.004844:0.010809:0.009745:0.007921:0.009004:0.010353:0.004844:0.010942:0.009973:0.007921:0.006705:0.004806:0.010220:0.008757:0.004844:0.005661
:@0.076923:0.242258:0.091993:0.242258:0.091993:0.228893:0.076923:0.228893:0.015070
   Determines the actual cost of doing business:@0.091993:0.242951:0.442455:0.242951:0.442455:0.227668:0.091993:0.227668:0.003835:0.003835:0.008032:0.011687:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.008105:0.005843:0.010547:0.009226:0.004704:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.007019:0.003835:0.009226:0.009226:0.004704:0.010547:0.009226:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965
:@0.076923:0.258233:0.091993:0.258233:0.091993:0.244868:0.076923:0.244868:0.015070
   Identifies the areas in which costs may be reduced:@0.091993:0.258925:0.482039:0.258925:0.482039:0.243643:0.091993:0.243643:0.003835:0.003835:0.008032:0.005843:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.008105:0.009226:0.006965:0.003835:0.004704:0.010547:0.003835:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965:0.003835:0.015070:0.008702:0.009226:0.003835:0.009226:0.008105:0.003835:0.006965:0.008105:0.009226:0.010547:0.008105:0.008105:0.009226
:@0.076923:0.274208:0.091993:0.274208:0.091993:0.260842:0.076923:0.260842:0.015070
   Highlights operations inefficiencies for improvement:@0.091993:0.274900:0.500455:0.274900:0.500455:0.259618:0.091993:0.259618:0.003835:0.003835:0.008032:0.012809:0.004704:0.009226:0.010547:0.004704:0.004704:0.009226:0.010547:0.005843:0.006965:0.003835:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.003835:0.004704:0.010547:0.008105:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.008105:0.004704:0.008105:0.006965:0.003835:0.004704:0.009226:0.006965:0.003835:0.004704:0.015070:0.009226:0.006965:0.008756:0.008521:0.008105:0.015070:0.008105:0.010547:0.005843
 :@0.076923:0.290183:0.096516:0.290183:0.096516:0.276817:0.076923:0.276817:0.015070:0.004523
Draws attention to activities which are done markedly efficiently so that the principles employed may be applied :@0.107696:0.290875:0.927226:0.290875:0.927226:0.275593:0.107696:0.275593:0.011596:0.006712:0.008611:0.013677:0.006875:0.003166:0.008973:0.005753:0.005753:0.008014:0.010457:0.005753:0.004613:0.009136:0.010457:0.003166:0.005753:0.009136:0.003166:0.009136:0.008014:0.005753:0.004270:0.009136:0.004613:0.005753:0.004613:0.008014:0.006875:0.003166:0.013152:0.010457:0.004613:0.008014:0.010457:0.003166:0.009136:0.006875:0.008014:0.003166:0.009136:0.009136:0.010457:0.008014:0.003166:0.014979:0.009136:0.006875:0.008593:0.008014:0.009136:0.004089:0.009136:0.003166:0.008014:0.004613:0.004613:0.004523:0.008014:0.004613:0.008014:0.010457:0.005753:0.004089:0.009136:0.003166:0.006875:0.009136:0.003166:0.005753:0.010457:0.008973:0.005753:0.003166:0.005753:0.010457:0.008014:0.003166:0.009136:0.006875:0.004613:0.010457:0.008014:0.004613:0.009136:0.004613:0.008014:0.006875:0.003166:0.008014:0.014979:0.009136:0.004613:0.008901:0.008430:0.008014:0.009136:0.003166:0.014979:0.008611:0.009136:0.003166:0.009136:0.008014:0.003166:0.008973:0.009136:0.009136:0.004613:0.004613:0.008014:0.009226:0.003835
elsewhere in the operations:@0.107696:0.306850:0.313501:0.306850:0.313501:0.291567:0.107696:0.291567:0.008105:0.004704:0.006965:0.008105:0.013243:0.010547:0.008105:0.006965:0.008105:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965
:@0.076923:0.322133:0.091993:0.322133:0.091993:0.308767:0.076923:0.308767:0.015070
   Enhances price negotiation with vendors and other suppliers:@0.091993:0.322825:0.563485:0.322825:0.563485:0.307542:0.091993:0.307542:0.003835:0.003835:0.008032:0.009226:0.010547:0.010547:0.009226:0.010547:0.008105:0.008105:0.006965:0.003835:0.009226:0.006965:0.004704:0.008105:0.008105:0.003835:0.010547:0.008105:0.008521:0.009226:0.005843:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.008521:0.008105:0.010547:0.009226:0.009226:0.007327:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.005843:0.010547:0.008105:0.006965:0.003835:0.006965:0.010547:0.009226:0.009226:0.004704:0.004704:0.008105:0.007327:0.006965
Cost Management is more and more important in the case of transport & logistic companies such as the :@0.092319:0.354775:0.927063:0.354775:0.927063:0.339492:0.092319:0.339492:0.010800:0.009480:0.007218:0.006097:0.005771:0.015323:0.009480:0.010800:0.009317:0.009136:0.008358:0.015323:0.008358:0.010800:0.006097:0.005771:0.004957:0.007218:0.005771:0.015323:0.009480:0.007218:0.008358:0.005771:0.009480:0.010800:0.009480:0.005771:0.015323:0.009480:0.007218:0.008358:0.005771:0.004957:0.015323:0.009480:0.009480:0.007743:0.006097:0.009480:0.010800:0.006097:0.005771:0.004957:0.010800:0.005771:0.006097:0.010800:0.008358:0.005771:0.008358:0.009480:0.007218:0.008358:0.005771:0.009480:0.007273:0.005771:0.006097:0.007056:0.009480:0.010800:0.007218:0.009480:0.009480:0.007743:0.006097:0.005771:0.011940:0.005771:0.004957:0.009136:0.009480:0.004957:0.007218:0.006097:0.004957:0.008358:0.005771:0.008358:0.009480:0.015323:0.009480:0.009480:0.010800:0.004957:0.008358:0.007218:0.005771:0.007218:0.010800:0.008358:0.010800:0.005771:0.009480:0.007218:0.005771:0.006097:0.010800:0.008105:0.003835
railways, aviation, bus transit systems, ports etc. These companies need reliable information on the efficiency of :@0.076941:0.370749:0.927425:0.370749:0.927425:0.355467:0.076941:0.355467:0.006820:0.009245:0.004722:0.004559:0.013261:0.008720:0.009245:0.006983:0.004722:0.004613:0.008539:0.009245:0.004722:0.009082:0.005862:0.004722:0.009245:0.010565:0.004722:0.004613:0.009245:0.010565:0.006983:0.004613:0.005862:0.006820:0.009245:0.010565:0.006983:0.004722:0.005862:0.004613:0.006983:0.009245:0.006983:0.005862:0.008123:0.015088:0.006983:0.004722:0.004613:0.009245:0.009245:0.007508:0.005862:0.006983:0.004613:0.008123:0.005862:0.007598:0.004722:0.003890:0.010565:0.010565:0.008123:0.006983:0.008123:0.004613:0.008123:0.009245:0.015088:0.009245:0.009245:0.010565:0.004722:0.008123:0.006983:0.004613:0.010565:0.008123:0.008123:0.009245:0.004613:0.006983:0.008123:0.004722:0.004722:0.008720:0.009245:0.004722:0.008123:0.004613:0.004722:0.010565:0.004722:0.009245:0.007146:0.015088:0.009082:0.005862:0.004722:0.009245:0.010565:0.004613:0.009245:0.010565:0.004613:0.005862:0.010565:0.008123:0.004613:0.008123:0.004722:0.004613:0.004631:0.008123:0.004722:0.008123:0.010565:0.007960:0.009245:0.004613:0.009245:0.004704:0.003835
their services. :@0.076941:0.386724:0.186990:0.386724:0.186990:0.371442:0.076941:0.371442:0.005916:0.010620:0.008177:0.004776:0.007037:0.004668:0.007037:0.008177:0.007562:0.009299:0.004776:0.008177:0.008177:0.007037:0.004776:0.003835
The currently used cost calculation procedures however don’t meet the requirements :@0.187822:0.386724:0.927190:0.386724:0.927190:0.371295:0.187822:0.371295:0.011379:0.011759:0.009498:0.004921:0.009299:0.011560:0.008955:0.008195:0.009498:0.011759:0.007037:0.005283:0.009299:0.004921:0.011560:0.008177:0.009498:0.010819:0.004921:0.009299:0.010439:0.008177:0.007037:0.004921:0.009299:0.010059:0.005735:0.009299:0.011560:0.005735:0.010059:0.007037:0.005735:0.010439:0.011759:0.004921:0.010620:0.008358:0.010439:0.009299:0.009498:0.010819:0.011560:0.008195:0.009498:0.008177:0.004921:0.011759:0.010276:0.014600:0.009335:0.009046:0.009498:0.008358:0.004921:0.010819:0.010439:0.011307:0.005156:0.007037:0.004921:0.016282:0.009498:0.009498:0.007037:0.004921:0.007037:0.011759:0.009498:0.004921:0.008195:0.009498:0.010819:0.011560:0.005735:0.008195:0.009498:0.016282:0.009498:0.011759:0.007037:0.008105:0.004034
of  up-to-date management principles and new costing methods for such industries shall be found to :@0.076941:0.402699:0.927208:0.402699:0.927208:0.387270:0.076941:0.387270:0.010366:0.006006:0.003003:0.004197:0.011488:0.010547:0.006024:0.006965:0.010366:0.006024:0.010746:0.009986:0.006965:0.009425:0.004197:0.016210:0.009986:0.011687:0.009462:0.009805:0.009425:0.016210:0.009425:0.011687:0.006965:0.004197:0.010547:0.008286:0.005663:0.011687:0.009226:0.005663:0.010547:0.005663:0.009425:0.008105:0.004197:0.009986:0.011687:0.010746:0.004197:0.011687:0.009733:0.015070:0.004197:0.009226:0.010366:0.008105:0.006965:0.005663:0.011687:0.009805:0.004197:0.016210:0.009425:0.006965:0.011687:0.010366:0.010746:0.008105:0.004197:0.005843:0.010366:0.008286:0.004197:0.008105:0.011488:0.009226:0.011687:0.004197:0.005663:0.011687:0.010746:0.011488:0.008105:0.006965:0.008286:0.005663:0.009425:0.008105:0.004179:0.008105:0.011687:0.009986:0.005663:0.005663:0.004197:0.010547:0.009425:0.004197:0.005843:0.010366:0.011488:0.011687:0.010746:0.004197:0.006965:0.010366:0.004034
overcome problems resulting in distorted information. :@0.076941:0.418674:0.538881:0.418674:0.538881:0.403245:0.076941:0.403245:0.009914:0.008973:0.009425:0.007833:0.009226:0.010366:0.016210:0.009425:0.003492:0.010547:0.008286:0.010366:0.010547:0.005663:0.009425:0.016210:0.008105:0.003492:0.008123:0.009425:0.008105:0.011488:0.005663:0.006965:0.005663:0.011687:0.009805:0.003492:0.005663:0.011687:0.003492:0.010746:0.005663:0.008105:0.006965:0.010366:0.008593:0.006965:0.009425:0.010746:0.003492:0.005663:0.011687:0.005843:0.010366:0.008738:0.016210:0.009986:0.006965:0.005663:0.010366:0.011687:0.004903:0.004034
A possible solution can be the adaptation of activity :@0.538338:0.418674:0.926955:0.418674:0.926955:0.403391:0.538338:0.403391:0.012809:0.003329:0.009226:0.009226:0.006965:0.006965:0.004704:0.009226:0.004704:0.008105:0.003329:0.006965:0.009226:0.004704:0.010547:0.005843:0.004704:0.009226:0.010547:0.003329:0.008105:0.009226:0.010547:0.003329:0.009226:0.008105:0.003329:0.005843:0.010547:0.008105:0.003329:0.009226:0.009226:0.009064:0.009226:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.003329:0.009226:0.007019:0.003329:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835
based costing methodology to transportation specific management processes.:@0.076941:0.434649:0.656293:0.434649:0.656293:0.419366:0.076941:0.419366:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.009226:0.004704:0.008883:0.009226:0.009226:0.003835:0.005843:0.009226:0.003835:0.005843:0.006802:0.009226:0.010547:0.006965:0.009226:0.009226:0.007490:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.006965:0.009226:0.008105:0.008105:0.004704:0.004613:0.004613:0.008105:0.003835:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003835:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.008105:0.006965:0.004704
Examples of  cost systems attributed to the various activities in Logistics Services #:@0.160233:0.466598:0.855205:0.466598:0.855205:0.451169:0.160233:0.451169:0.010746:0.009606:0.009986:0.016210:0.010547:0.005663:0.009425:0.008105:0.004034:0.010366:0.006006:0.003003:0.004034:0.009226:0.010366:0.008105:0.006965:0.004034:0.008105:0.009226:0.008105:0.006965:0.009425:0.016210:0.008105:0.004034:0.009986:0.006965:0.006965:0.008286:0.005663:0.010728:0.011488:0.006965:0.009425:0.010746:0.004034:0.006965:0.010366:0.004034:0.006965:0.011687:0.009425:0.004034:0.009263:0.009986:0.008286:0.005663:0.010366:0.011488:0.008105:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.005663:0.009425:0.008105:0.004034:0.005663:0.011687:0.004034:0.010547:0.010203:0.009805:0.005663:0.008105:0.006965:0.005663:0.009226:0.008105:0.004034:0.009805:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425:0.008105:0.004034:0.012085
Activities Costs:@0.094533:0.540913:0.193026:0.540913:0.193026:0.526270:0.094533:0.526270:0.009042:0.006858:0.005428:0.003891:0.007258:0.003891:0.005428:0.003891:0.007289:0.006412:0.003921:0.008857:0.008073:0.006412:0.005428:0.006412
1.Checking lines & :@0.234823:0.575594:0.234823:0.487186:0.214924:0.487186:0.214924:0.575594:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.120144
Infrastructure:@0.253276:0.565874:0.253276:0.499803:0.233377:0.499803:0.233377:0.565874:0.000000:0.000000:0.000000:0.023251:-0.359941:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.419190:0.007289
2. Propping up:@0.280971:0.567424:0.280971:0.498241:0.261072:0.498241:0.261072:0.567424:0.000000:0.000000:0.000000:0.000000:0.029356:-0.336244:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.400907
the  tracks:@0.299424:0.557897:0.299424:0.507780:0.279525:0.507780:0.279525:0.557897:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.039397:-0.340781:0.000000:0.000000:0.369490
3. Removing and cutting :@0.327118:0.589829:0.327118:0.472962:0.307220:0.472962:0.307220:0.589829:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.051838:-0.282131:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.389112
grass:@0.345571:0.544963:0.345571:0.520714:0.325673:0.520714:0.325673:0.544963:0.000000:0.012240:-0.285053:0.000000:0.305766
4. Transport supervision:@0.375711:0.590542:0.375711:0.475135:0.355813:0.475135:0.355813:0.590542:0.000000:0.000000:0.000000:0.023850:0.005151:-0.209734:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.299769:-0.299769:0.000000:0.000000:0.000000:0.000000:0.337567
5. Checking work done :@0.405851:0.586423:0.405851:0.476380:0.385953:0.476380:0.385953:0.586423:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.088605:-0.244794:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.305735
by external suppliers:@0.424304:0.582395:0.424304:0.483293:0.404406:0.483293:0.404406:0.582395:0.008227:-0.151438:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.277887
6. Clearing snow and ice:@0.454444:0.590610:0.454444:0.475078:0.434546:0.475078:0.434546:0.590610:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.095817:-0.197724:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.258911
7. Cleaning buildings:@0.487014:0.581897:0.487014:0.483803:0.467115:0.483803:0.467115:0.581897:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.133307
11. Maintenance and :@0.517153:0.582044:0.517153:0.480770:0.497255:0.480770:0.497255:0.582044:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.137629
checking infrastructure:@0.535606:0.587724:0.535606:0.477964:0.515708:0.477964:0.515708:0.587724:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.082623:-0.107289:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.166538:0.007289
13. Building :@0.563301:0.560307:0.563301:0.502507:0.543403:0.502507:0.543403:0.560307:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.078548
maintenance:@0.581754:0.563407:0.581754:0.502303:0.561856:0.502303:0.561856:0.563407:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.083038
17. Infrastructure :@0.609449:0.573817:0.609449:0.489008:0.589551:0.489008:0.589551:0.573817:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.044795:-0.014516:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.073766:-0.073766:0.084976
electrical maintenance:@0.627902:0.586468:0.627902:0.479231:0.608004:0.479231:0.608004:0.586468:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.145732
18. Mechanical :@0.656627:0.568590:0.656627:0.494235:0.636729:0.494235:0.636729:0.568590:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.101045
maintenance of tracks/:@0.675080:0.588256:0.675080:0.477443:0.655182:0.477443:0.655182:0.588256:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.114854:0.000677:0.000000:0.000000:0.000000:0.035061
roads:@0.693533:0.546094:0.693533:0.519616:0.673635:0.519616:0.673635:0.546094:0.005228:0.071459:0.000000:0.000000:-0.040704
19. Goods  carriage :@0.722258:0.578095:0.722258:0.484719:0.702360:0.484719:0.702360:0.578095:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.126895
maintenance:@0.740711:0.563407:0.740711:0.502303:0.720813:0.502303:0.720813:0.563407:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.083038
20. Carpentry:@0.770851:0.565840:0.770851:0.499871:0.750953:0.499871:0.750953:0.565840:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.082254:0.007397
21. Cleaning racks and :@0.800991:0.585744:0.800991:0.477070:0.781093:0.477070:0.781093:0.585744:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.086591:0.151438:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:-0.090343
stations:@0.819444:0.551911:0.819444:0.513789:0.799546:0.513789:0.799546:0.551911:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.051807
23. ESS maintenance:@0.849584:0.582021:0.849584:0.483678:0.829686:0.483678:0.829686:0.582021:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.133646
25. Maintenance of :@0.879724:0.578943:0.879724:0.483870:0.859825:0.483870:0.859825:0.578943:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.129202
overhead cables:@0.898177:0.571204:0.898177:0.494496:0.878278:0.494496:0.878278:0.571204:0.007919:0.007104:0.300430:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:-0.211210
34. Ticket sales:@0.928317:0.569280:0.928317:0.496408:0.908418:0.496408:0.908418:0.569280:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.000000:0.099031
Personal costs:@0.084801:0.615423:0.172421:0.615423:0.172421:0.601459:0.084801:0.601459:0.007627:0.006966:0.005059:0.006274:0.007704:0.007873:0.007335:0.003429:0.003583:0.006505:0.007704:0.006274:0.005013:0.006274
x:@0.229656:0.615423:0.236469:0.615423:0.236469:0.601459:0.229656:0.601459:0.006812
x:@0.275804:0.615423:0.282617:0.615423:0.282617:0.601459:0.275804:0.601459:0.006812
x:@0.321952:0.615423:0.328764:0.615423:0.328764:0.601459:0.321952:0.601459:0.006812
x:@0.361319:0.615423:0.368131:0.615423:0.368131:0.601459:0.361319:0.601459:0.006812
x:@0.400685:0.615423:0.407497:0.615423:0.407497:0.601459:0.400685:0.601459:0.006812
x:@0.440051:0.615423:0.446864:0.615423:0.446864:0.601459:0.440051:0.601459:0.006812
x:@0.472621:0.615423:0.479433:0.615423:0.479433:0.601459:0.472621:0.601459:0.006812
x:@0.511987:0.615423:0.518799:0.615423:0.518799:0.601459:0.511987:0.601459:0.006812
x:@0.558135:0.615423:0.564947:0.615423:0.564947:0.601459:0.558135:0.601459:0.006812
x:@0.604283:0.615423:0.611095:0.615423:0.611095:0.601459:0.604283:0.601459:0.006812
x:@0.660688:0.615423:0.667500:0.615423:0.667500:0.601459:0.660688:0.601459:0.006812
x:@0.717092:0.615423:0.723904:0.615423:0.723904:0.601459:0.717092:0.601459:0.006812
x:@0.756459:0.615423:0.763271:0.615423:0.763271:0.601459:0.756459:0.601459:0.006812
x:@0.795825:0.615423:0.802637:0.615423:0.802637:0.601459:0.795825:0.601459:0.006812
x:@0.835191:0.615423:0.842004:0.615423:0.842004:0.601459:0.835191:0.601459:0.006812
X:@0.873804:0.615423:0.882123:0.615423:0.882123:0.601459:0.873804:0.601459:0.008319
Maintenance :@0.084816:0.636311:0.168393:0.636311:0.168393:0.622348:0.084816:0.622348:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
equipment:@0.084816:0.649324:0.149940:0.649324:0.149940:0.635360:0.084816:0.635360:0.006966:0.007935:0.007873:0.003414:0.007935:0.011149:0.006966:0.007873:0.005013
x:@0.275835:0.642817:0.282647:0.642817:0.282647:0.628854:0.275835:0.628854:0.006812
x:@0.511987:0.642817:0.518799:0.642817:0.518799:0.628854:0.511987:0.628854:0.006812
x:@0.604298:0.642817:0.611111:0.642817:0.611111:0.628854:0.604298:0.628854:0.006812
x:@0.660703:0.642817:0.667515:0.642817:0.667515:0.628854:0.660703:0.628854:0.006812
x:@0.717108:0.642817:0.723920:0.642817:0.723920:0.628854:0.717108:0.628854:0.006812
x:@0.756474:0.642817:0.763286:0.642817:0.763286:0.628854:0.756474:0.628854:0.006812
x:@0.835191:0.642817:0.842004:0.642817:0.842004:0.628854:0.835191:0.628854:0.006812
x:@0.874558:0.642817:0.881370:0.642817:0.881370:0.628854:0.874558:0.628854:0.006812
Maintenance :@0.084816:0.668458:0.168393:0.668458:0.168393:0.654495:0.084816:0.654495:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
material:@0.084816:0.681471:0.134516:0.681471:0.134516:0.667508:0.084816:0.667508:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429
x:@0.275835:0.674965:0.282647:0.674965:0.282647:0.661001:0.275835:0.661001:0.006812
x:@0.511987:0.674965:0.518799:0.674965:0.518799:0.661001:0.511987:0.661001:0.006812
x:@0.660703:0.674965:0.667515:0.674965:0.667515:0.661001:0.660703:0.661001:0.006812
x:@0.717108:0.674965:0.723920:0.674965:0.723920:0.661001:0.717108:0.661001:0.006812
x:@0.756474:0.674965:0.763286:0.674965:0.763286:0.661001:0.756474:0.661001:0.006812
x:@0.835191:0.674965:0.842004:0.674965:0.842004:0.661001:0.835191:0.661001:0.006812
x:@0.874558:0.674965:0.881370:0.674965:0.881370:0.661001:0.874558:0.661001:0.006812
Consumable work-:@0.084816:0.700606:0.197994:0.700606:0.197994:0.686642:0.084816:0.686642:0.008765:0.007704:0.007873:0.006274:0.007873:0.011149:0.007335:0.007935:0.003429:0.006966:0.003583:0.009949:0.007704:0.005059:0.007012:0.004567
shop material:@0.084816:0.713619:0.167885:0.713619:0.167885:0.699655:0.084816:0.699655:0.006274:0.007873:0.007704:0.007935:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429
x:@0.660703:0.707112:0.667515:0.707112:0.667515:0.693149:0.660703:0.693149:0.006812
x:@0.717108:0.707112:0.723920:0.707112:0.723920:0.693149:0.717108:0.693149:0.006812
x:@0.756474:0.707112:0.763286:0.707112:0.763286:0.693149:0.756474:0.693149:0.006812
Cleaning materials:@0.084816:0.734507:0.196964:0.734507:0.196964:0.720544:0.084816:0.720544:0.008765:0.003429:0.006966:0.007335:0.007873:0.003414:0.007873:0.006935:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.006274
x:@0.472621:0.734507:0.479433:0.734507:0.479433:0.720544:0.472621:0.720544:0.006812
x:@0.795825:0.734507:0.802637:0.734507:0.802637:0.720544:0.795825:0.720544:0.006812
Consumable elec-:@0.084801:0.755395:0.192120:0.755395:0.192120:0.741432:0.084801:0.741432:0.008765:0.007704:0.007873:0.006274:0.007873:0.011149:0.007335:0.007935:0.003429:0.006966:0.003583:0.006966:0.003429:0.006966:0.006505:0.004567
trical material:@0.084801:0.768408:0.168839:0.768408:0.168839:0.754445:0.084801:0.754445:0.005013:0.005059:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429
x:@0.511972:0.761902:0.518784:0.761902:0.518784:0.747939:0.511972:0.747939:0.006812
x:@0.835176:0.761902:0.841988:0.761902:0.841988:0.747939:0.835176:0.747939:0.006812
x:@0.874542:0.761902:0.881355:0.761902:0.881355:0.747939:0.874542:0.747939:0.006812
Miscellaneous :@0.084801:0.787543:0.175266:0.787543:0.175266:0.773579:0.084801:0.773579:0.012840:0.003414:0.006274:0.006505:0.006966:0.003429:0.003429:0.007335:0.007873:0.006966:0.007704:0.007873:0.006274:0.003583
material:@0.084801:0.800556:0.134501:0.800556:0.134501:0.786592:0.084801:0.786592:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429
X:@0.511218:0.794049:0.519538:0.794049:0.519538:0.780086:0.511218:0.780086:0.008319
X:@0.659934:0.794049:0.668253:0.794049:0.668253:0.780086:0.659934:0.780086:0.008319
X:@0.716339:0.794049:0.724658:0.794049:0.724658:0.780086:0.716339:0.780086:0.008319
X:@0.755705:0.794049:0.764024:0.794049:0.764024:0.780086:0.755705:0.780086:0.008319
X:@0.834422:0.794049:0.842742:0.794049:0.842742:0.780086:0.834422:0.780086:0.008319
x:@0.874542:0.794049:0.881355:0.794049:0.881355:0.780086:0.874542:0.780086:0.006812
Miscellaneous :@0.084801:0.819690:0.175266:0.819690:0.175266:0.805727:0.084801:0.805727:0.012840:0.003414:0.006274:0.006505:0.006966:0.003429:0.003429:0.007335:0.007873:0.006966:0.007704:0.007873:0.006274:0.003583
maintenance :@0.084801:0.832703:0.166686:0.832703:0.166686:0.818740:0.084801:0.818740:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
x:@0.511972:0.826197:0.518784:0.826197:0.518784:0.812233:0.511972:0.812233:0.006812
x:@0.604283:0.826197:0.611095:0.826197:0.611095:0.812233:0.604283:0.812233:0.006812
x:@0.660688:0.826197:0.667500:0.826197:0.667500:0.812233:0.660688:0.812233:0.006812
x:@0.717092:0.826197:0.723904:0.826197:0.723904:0.812233:0.717092:0.812233:0.006812
x:@0.756459:0.826197:0.763271:0.826197:0.763271:0.812233:0.756459:0.812233:0.006812
x:@0.835176:0.826197:0.841988:0.826197:0.841988:0.812233:0.835176:0.812233:0.006812
x:@0.874542:0.826197:0.881355:0.826197:0.881355:0.812233:0.874542:0.812233:0.006812
Other cleaning :@0.084801:0.851838:0.177265:0.851838:0.177265:0.837874:0.084801:0.837874:0.010057:0.005013:0.007873:0.006966:0.005059:0.003583:0.006505:0.003429:0.006966:0.007335:0.007873:0.003414:0.007873:0.006935:0.003583
service:@0.084801:0.864850:0.127058:0.864850:0.127058:0.850887:0.084801:0.850887:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966
X:@0.471852:0.858344:0.480171:0.858344:0.480171:0.844381:0.471852:0.844381:0.008319
x:@0.795810:0.858344:0.802622:0.858344:0.802622:0.844381:0.795810:0.844381:0.006812
Maintenance of :@0.084785:0.883985:0.184462:0.883985:0.184462:0.870022:0.084785:0.870022:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583:0.007704:0.004813:0.003583
ticket machines:@0.084785:0.896998:0.179680:0.896998:0.179680:0.883034:0.084785:0.883034:0.005013:0.003414:0.006505:0.007012:0.006966:0.005013:0.003583:0.011149:0.007335:0.006505:0.007873:0.003414:0.007873:0.006966:0.006274
x:@0.913878:0.890491:0.920690:0.890491:0.920690:0.876528:0.913878:0.876528:0.006812
Depreciation::@0.084785:0.917886:0.166255:0.917886:0.166255:0.903923:0.084785:0.903923:0.009749:0.006966:0.007935:0.004829:0.006966:0.006505:0.003414:0.007335:0.005013:0.003414:0.007704:0.007873:0.003767
ACTIVITY BASED COSTING :@0.108809:0.073439:0.904893:0.073439:0.904893:0.021840:0.108809:0.021840:0.041139:0.038806:0.037123:0.024206:0.041356:0.024206:0.037123:0.039728:0.013785:0.041085:0.041139:0.035223:0.039131:0.045264:0.013785:0.038806:0.044504:0.035223:0.037123:0.024206:0.045535:0.043799:0.013785
WITH REFERENCE TO LOGISTICS  SERVICES :@0.109056:0.097354:0.899126:0.097354:0.899126:0.066394:0.109056:0.066394:0.036667:0.014524:0.022274:0.029731:0.008271:0.025954:0.023479:0.021851:0.023479:0.025954:0.023479:0.027321:0.023283:0.023479:0.008271:0.022274:0.026703:0.008271:0.022339:0.026703:0.026279:0.014524:0.021134:0.022274:0.014524:0.023283:0.021134:0.008271:0.008271:0.021134:0.023479:0.025954:0.024814:0.014524:0.023283:0.023479:0.021134:0.008271