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
119:@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
Suggestive activity based costing model for transportation sector:@0.092308:0.562448:0.538979:0.562448:0.538979:0.547271:0.092308:0.547271:0.009226:0.009226:0.008105:0.008105:0.006965:0.006965:0.005843:0.004450:0.007870:0.006965:0.003835:0.008105:0.006965:0.005843:0.004450:0.008105:0.004704:0.005843:0.009226:0.003835:0.008105:0.008105:0.006965:0.006965:0.008105:0.003835:0.006965:0.008105:0.006965:0.005843:0.004704:0.009226:0.008105:0.003835:0.013948:0.008105:0.008105:0.006965:0.004704:0.003835:0.004414:0.008105:0.006965:0.003835:0.005843:0.006440:0.008105:0.009226:0.006965:0.008105:0.008105:0.006965:0.005843:0.008105:0.005843:0.004704:0.008105:0.009226:0.003835:0.006965:0.006965:0.006965:0.005843:0.008105:0.006965
The adaptation of the ABC methodology to rail specific business procedures is a possible solution to make :@0.092308:0.594397:0.927559:0.594397:0.927559:0.579115:0.092308:0.579115:0.010764:0.010764:0.008322:0.005445:0.009444:0.009444:0.009281:0.009444:0.006061:0.009281:0.006061:0.004921:0.009444:0.010746:0.005445:0.009444:0.007236:0.005445:0.006061:0.010764:0.008322:0.005445:0.013026:0.010764:0.010764:0.005445:0.015287:0.008322:0.006061:0.010764:0.009444:0.009444:0.009444:0.004921:0.009100:0.009444:0.009444:0.005445:0.006061:0.009444:0.005445:0.007019:0.009444:0.004921:0.004921:0.005445:0.007182:0.009444:0.008322:0.008322:0.004921:0.004613:0.004830:0.008322:0.005445:0.009444:0.010764:0.007182:0.004921:0.010764:0.008322:0.007182:0.007182:0.005445:0.009425:0.007182:0.009444:0.008322:0.008322:0.009444:0.010764:0.007182:0.008322:0.007182:0.005445:0.004921:0.007182:0.005445:0.009444:0.005445:0.009444:0.009444:0.007182:0.007182:0.004921:0.009444:0.004921:0.008322:0.005445:0.007182:0.009444:0.004921:0.010764:0.006061:0.004921:0.009444:0.010764:0.005445:0.006061:0.009444:0.005445:0.015287:0.009444:0.008901:0.008105:0.003835
management related decision making practices more reliable in the case of rail companies.  After having a clear :@0.076930:0.610372:0.926781:0.610372:0.926781:0.595089:0.076930:0.595089:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.004414:0.006965:0.008105:0.004704:0.009064:0.005843:0.008105:0.009226:0.004414:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.004414:0.015070:0.009226:0.009226:0.004704:0.010547:0.009226:0.004414:0.009226:0.006802:0.009226:0.008105:0.005843:0.004704:0.008105:0.008105:0.006965:0.004414:0.015070:0.009226:0.006965:0.008105:0.004414:0.006965:0.008105:0.004704:0.004704:0.008702:0.009226:0.004704:0.008105:0.004414:0.004704:0.010547:0.004414:0.005843:0.010547:0.008105:0.004414:0.008105:0.009226:0.006965:0.008105:0.004414:0.009226:0.007019:0.004414:0.006802:0.009226:0.004704:0.004704:0.004414:0.008105:0.009226:0.015070:0.009226:0.009226:0.010547:0.004704:0.008105:0.006965:0.004704:0.004414:0.004414:0.012809:0.004704:0.005843:0.008105:0.006965:0.004432:0.010547:0.008521:0.009226:0.004704:0.010547:0.009226:0.004414:0.009226:0.004414:0.008105:0.004704:0.008105:0.009226:0.006965:0.003835
picture of the activities and the performance flows in the rail company, cost allocations can be carried out in :@0.076930:0.626347:0.926944:0.626347:0.926944:0.611064:0.076930:0.611064:0.009389:0.004867:0.008268:0.006006:0.010710:0.007128:0.008268:0.005066:0.009389:0.007182:0.005066:0.006006:0.010710:0.008268:0.005066:0.009389:0.008268:0.006006:0.004523:0.009389:0.004867:0.006006:0.004867:0.008268:0.007128:0.005066:0.009389:0.010710:0.009389:0.005066:0.006006:0.010710:0.008268:0.005066:0.009389:0.008268:0.007128:0.004867:0.009389:0.007291:0.015233:0.009389:0.010710:0.008268:0.008268:0.005066:0.004613:0.004776:0.009046:0.013930:0.007128:0.005066:0.004867:0.010710:0.005066:0.006006:0.010710:0.008268:0.005066:0.006965:0.009389:0.004867:0.004867:0.005066:0.008268:0.009389:0.015233:0.009389:0.009389:0.010185:0.007056:0.004867:0.005066:0.008268:0.009389:0.007128:0.006006:0.005066:0.009389:0.004867:0.004867:0.009389:0.008268:0.009226:0.006006:0.004867:0.009389:0.010710:0.007128:0.005066:0.008268:0.009389:0.010710:0.005066:0.009389:0.008268:0.005066:0.008268:0.009389:0.007761:0.007128:0.004867:0.008268:0.009389:0.005066:0.009389:0.010710:0.006006:0.005066:0.004867:0.010547:0.003835
a transparent and exact way.  Moreover, accounting and calculation procedures between different companies :@0.076930:0.642322:0.926166:0.642322:0.926166:0.627039:0.076930:0.627039:0.009371:0.004993:0.005988:0.006947:0.009371:0.010692:0.007110:0.009371:0.009371:0.007110:0.008250:0.010692:0.005988:0.004993:0.009371:0.010692:0.009371:0.005011:0.007906:0.009371:0.009371:0.008250:0.005988:0.004993:0.013387:0.008847:0.006857:0.004848:0.004993:0.004993:0.015215:0.009371:0.007110:0.008250:0.008901:0.008666:0.008250:0.005681:0.004848:0.005011:0.009371:0.008250:0.008250:0.009371:0.010692:0.010692:0.005988:0.004848:0.010692:0.009371:0.004993:0.009371:0.010692:0.009371:0.005011:0.008250:0.009371:0.004848:0.008250:0.010692:0.004848:0.009208:0.005988:0.004848:0.009371:0.010692:0.004993:0.009371:0.007110:0.009371:0.008250:0.008250:0.009371:0.010692:0.007110:0.008250:0.007110:0.004993:0.009371:0.008250:0.005988:0.013207:0.008250:0.008250:0.010692:0.004993:0.009371:0.004848:0.005536:0.005029:0.008250:0.007110:0.008250:0.010692:0.005988:0.004993:0.008250:0.009371:0.015215:0.009371:0.009371:0.010692:0.004848:0.008250:0.006965:0.003835
operating in rail business are also more transparent by extending the improved costing methodology to inter-:@0.076930:0.658297:0.923217:0.658297:0.923217:0.643014:0.076930:0.643014:0.009371:0.009371:0.008250:0.006947:0.009208:0.005988:0.004848:0.010692:0.009371:0.004921:0.004848:0.010692:0.004921:0.006947:0.009371:0.004848:0.004848:0.004921:0.009371:0.010692:0.007110:0.004848:0.010692:0.008250:0.007110:0.007110:0.004921:0.009371:0.007110:0.008250:0.004921:0.009371:0.004848:0.007110:0.009371:0.004921:0.015215:0.009371:0.007110:0.008250:0.004921:0.005988:0.006947:0.009371:0.010692:0.007110:0.009371:0.009371:0.007110:0.008250:0.010692:0.005988:0.004921:0.008828:0.009371:0.004921:0.007906:0.009371:0.005988:0.008250:0.010692:0.009371:0.004848:0.010692:0.009371:0.004921:0.005988:0.010692:0.008250:0.004921:0.004848:0.015215:0.009371:0.007110:0.008901:0.008666:0.008250:0.009371:0.004921:0.008250:0.009371:0.007110:0.005988:0.004848:0.010692:0.009371:0.004921:0.015215:0.008250:0.005988:0.010692:0.009371:0.009371:0.009371:0.004848:0.009027:0.009371:0.009371:0.004921:0.005988:0.009371:0.004921:0.004848:0.010692:0.005988:0.008250:0.006585:0.005843
company relationships.  :@0.076930:0.674271:0.260809:0.674271:0.260809:0.658989:0.076930:0.658989:0.008105:0.009226:0.015070:0.009226:0.009226:0.010023:0.009226:0.003835:0.006965:0.008105:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.010547:0.004704:0.009226:0.006965:0.004704:0.003835:0.003835
Attribution of  cost items to the cost destinations:@0.301966:0.690246:0.713450:0.690246:0.713450:0.674817:0.301966:0.674817:0.012628:0.006965:0.006965:0.008286:0.005663:0.010728:0.011488:0.006965:0.005663:0.010366:0.011687:0.004034:0.010366:0.006006:0.003003:0.004034:0.009226:0.010366:0.008105:0.006965:0.004034:0.005663:0.006965:0.009425:0.016210:0.008105:0.004034:0.006965:0.010366:0.004034:0.006965:0.011687:0.009425:0.004034:0.009226:0.010366:0.008105:0.006965:0.004034:0.010746:0.009425:0.008105:0.006965:0.005663:0.011687:0.009986:0.006965:0.005663:0.010366:0.011687:0.008105
Overhead :@0.320087:0.710362:0.385872:0.710362:0.385872:0.695720:0.320087:0.695720:0.010195:0.007104:0.007289:0.005459:0.008258:0.007289:0.007889:0.008381:0.003921
cables:@0.330651:0.723375:0.371386:0.723375:0.371386:0.708733:0.330651:0.708733:0.006858:0.007889:0.008381:0.003906:0.007289:0.006412
Level :@0.414674:0.710362:0.451549:0.710362:0.451549:0.695720:0.414674:0.695720:0.007366:0.007289:0.007104:0.007289:0.003906:0.003921
crossings:@0.401834:0.723375:0.460483:0.723375:0.460483:0.708733:0.401834:0.708733:0.006858:0.005228:0.008073:0.006412:0.006412:0.003891:0.008273:0.007089:0.006412
E.S.S.:@0.480659:0.716869:0.517549:0.716869:0.517549:0.702226:0.480659:0.702226:0.008058:0.004567:0.007566:0.004567:0.007566:0.004567
Track sections:@0.535280:0.716869:0.626453:0.716869:0.626453:0.702226:0.535280:0.702226:0.007166:0.005151:0.007889:0.006858:0.007550:0.003921:0.006412:0.007289:0.006858:0.005428:0.003891:0.008073:0.008273:0.006412
Stations / :@0.650672:0.710362:0.718502:0.710362:0.718502:0.695720:0.650672:0.695720:0.007566:0.005428:0.007889:0.005428:0.003891:0.008073:0.008273:0.006412:0.003921:0.007028:0.003921
Ports:@0.665834:0.723375:0.699404:0.723375:0.699404:0.708733:0.665834:0.708733:0.008196:0.008073:0.005459:0.005428:0.006412
Bridges and :@0.742445:0.710362:0.822101:0.710362:0.822101:0.695720:0.742445:0.695720:0.008750:0.005459:0.003891:0.008381:0.007089:0.007289:0.006412:0.003921:0.007889:0.008273:0.008381:0.003921
tunnels:@0.756377:0.723375:0.804232:0.723375:0.804232:0.708733:0.756377:0.708733:0.005428:0.008273:0.008273:0.008273:0.007289:0.003906:0.006412
Transports:@0.842814:0.716869:0.911459:0.716869:0.911459:0.702226:0.842814:0.702226:0.007166:0.005151:0.007889:0.008273:0.006412:0.008381:0.008073:0.005459:0.005428:0.006412
Consumable materials: :@0.084796:0.744264:0.236111:0.744264:0.236111:0.729621:0.084796:0.729621:0.008857:0.008073:0.008273:0.006412:0.008273:0.011687:0.007889:0.008381:0.003906:0.007289:0.003921:0.011687:0.007889:0.005428:0.007289:0.005459:0.003891:0.007889:0.003906:0.006412:0.004582:0.003921
Sleepers:@0.084796:0.766329:0.135926:0.766329:0.135926:0.752366:0.084796:0.752366:0.007535:0.003429:0.006966:0.006966:0.007935:0.006966:0.005059:0.006274
X:@0.576691:0.766329:0.585010:0.766329:0.585010:0.752366:0.576691:0.752366:0.008319
Road metal-slabs:@0.084796:0.788971:0.189348:0.788971:0.189348:0.775008:0.084796:0.775008:0.008288:0.007704:0.007335:0.007935:0.003583:0.011149:0.006966:0.005013:0.007335:0.003429:0.004567:0.006274:0.003429:0.007335:0.007935:0.006274
X:@0.576691:0.788971:0.585010:0.788971:0.585010:0.775008:0.576691:0.775008:0.008319
Tracks and points:@0.084796:0.811614:0.191516:0.811614:0.191516:0.797650:0.084796:0.797650:0.006320:0.004752:0.007335:0.006505:0.007012:0.006274:0.003583:0.007335:0.007873:0.007935:0.003583:0.007935:0.007704:0.003414:0.007873:0.005013:0.006274
X:@0.576691:0.811614:0.585010:0.811614:0.585010:0.797650:0.576691:0.797650:0.008319
Material for tracks :@0.084796:0.834256:0.201404:0.834256:0.201404:0.820293:0.084796:0.820293:0.012840:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583:0.004813:0.007704:0.005059:0.003583:0.005013:0.004752:0.007335:0.006505:0.007012:0.006274:0.003583
X:@0.576691:0.834256:0.585010:0.834256:0.585010:0.820293:0.576691:0.820293:0.008319
Material for building maintenance:@0.084796:0.856898:0.291623:0.856898:0.291623:0.842935:0.084796:0.842935:0.012840:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583:0.004813:0.007704:0.005059:0.003583:0.007935:0.007873:0.003414:0.003429:0.007935:0.003414:0.007873:0.006935:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966
X:@0.678459:0.856898:0.686779:0.856898:0.686779:0.842935:0.678459:0.842935:0.008319
Electrical material for stations:@0.084796:0.879541:0.267173:0.879541:0.267173:0.865577:0.084796:0.865577:0.007796:0.003429:0.006966:0.006505:0.005013:0.005059:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583:0.004813:0.007704:0.005059:0.003583:0.006274:0.005013:0.007335:0.005013:0.003414:0.007704:0.007873:0.006274
X:@0.678459:0.879541:0.686779:0.879541:0.686779:0.865577:0.678459:0.865577:0.008319
Material for electrical systems:@0.084796:0.902183:0.267988:0.902183:0.267988:0.888220:0.084796:0.888220:0.012840:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583:0.004813:0.007704:0.005059:0.003583:0.006966:0.003429:0.006966:0.006505:0.005013:0.005059:0.003414:0.006505:0.007335:0.003429:0.003583:0.006274:0.006904:0.006274:0.005013:0.006966:0.011149:0.006274
 X:@0.345060:0.902183:0.356962:0.902183:0.356962:0.888220:0.345060:0.888220:0.003583:0.008319
X:@0.426976:0.902183:0.435295:0.902183:0.435295:0.888220:0.426976:0.888220:0.008319
X:@0.494929:0.902183:0.503248:0.902183:0.503248:0.888220:0.494929:0.888220:0.008319
X:@0.872985:0.902183:0.881304:0.902183:0.881304:0.888220:0.872985:0.888220:0.008319
Costs of :@0.543825:0.276976:0.621295:0.276976:0.621295:0.264686:0.543825:0.264686:0.011891:0.011664:0.009414:0.007638:0.009414:0.004480:0.011664:0.006763:0.004542
transportation activities :@0.464837:0.289317:0.700282:0.289317:0.700282:0.277027:0.464837:0.277027:0.007638:0.009414:0.011003:0.012572:0.009414:0.012345:0.011664:0.009414:0.007638:0.011003:0.007411:0.006503:0.011664:0.012562:0.004488:0.011003:0.009641:0.007411:0.006503:0.011003:0.006276:0.007638:0.006503:0.010776:0.009412:0.004542
Resource costs :@0.430056:0.135968:0.574845:0.135968:0.574845:0.123679:0.430056:0.123679:0.013687:0.011003:0.009414:0.011664:0.012345:0.009414:0.009641:0.011003:0.004480:0.009641:0.011664:0.009414:0.007638:0.009238:0.004542
Direct:@0.215534:0.158102:0.265989:0.158102:0.265989:0.146055:0.215534:0.146055:0.012799:0.004707:0.007184:0.010322:0.008526:0.006916
Indirect:@0.621017:0.158216:0.685613:0.158216:0.685613:0.146169:0.621017:0.146169:0.005161:0.010776:0.010776:0.004707:0.007184:0.010322:0.008753:0.006916
Direct cost allocation :@0.207197:0.374544:0.207197:0.282475:0.183538:0.282475:0.183538:0.374544:0.008858:-0.651638:0.659710:0.007143:0.006057:0.004815:0.003100:0.006057:0.007458:0.005586:0.004815:0.003100:-0.707841:0.000000:0.000000:0.728799:0.006057:-0.734857:0.746500:0.003100:0.007615:0.007458:0.003229
Indirect cost :@0.569147:0.236051:0.569147:0.180765:0.545489:0.180765:0.545489:0.236051:0.003572:0.007458:0.007458:0.003257:0.004972:-0.495756:0.508956:-0.508956:0.000000:0.522928:0.007615:0.005586:-0.536129:0.544172
allocation based on :@0.594953:0.251020:0.594953:0.165689:0.571294:0.165689:0.571294:0.251020:0.000000:0.000000:0.000000:0.020958:0.006057:-0.449907:0.461550:0.003100:0.007615:0.007458:0.003257:0.007458:-0.490438:0.502853:0.007143:0.007300:0.003257:0.007615:0.007458:0.003229
resource :@0.620758:0.228280:0.620758:0.188532:0.597100:0.188532:0.597100:0.228280:0.000000:0.012115:0.005586:0.007615:0.007458:-0.460762:0.471634:0.007143:0.003229
consumption:@0.647237:0.237536:0.647237:0.181504:0.623579:0.181504:0.623579:0.237536:0.006057:0.007615:0.007458:0.005586:0.007458:0.011486:0.007300:0.004815:0.003257:0.007615:0.007500
Activity  cost :@0.578796:0.418880:0.578796:0.362340:0.555138:0.362340:0.555138:0.418880:0.008229:0.006057:0.004815:-0.230031:0.239803:-0.239803:0.247718:0.006529:-0.254247:0.000000:0.266680:0.007615:-0.274294:0.284538:0.003229
allocation based on :@0.604602:0.418880:0.604602:0.333549:0.580943:0.333549:0.580943:0.418880:0.000000:0.000000:0.000000:0.020958:0.006057:-0.212140:0.223784:0.003100:0.007615:0.007458:0.003257:0.007458:-0.252671:0.265086:0.007143:0.007300:0.003257:0.007615:0.007458:0.003229
performance :@0.630407:0.418880:0.630407:0.361197:0.606749:0.361197:0.606749:0.418880:0.007458:0.007143:-0.173920:0.000000:0.190849:0.004815:0.011486:-0.207150:0.221436:0.006057:0.006986:0.003229
consumption:@0.656213:0.418880:0.656213:0.362848:0.632554:0.362848:0.632554:0.418880:0.006057:0.007615:0.007458:0.005586:0.007458:0.011486:0.007300:0.004815:0.003257:0.007615:0.007500
Production cost :@0.397519:0.469404:0.551059:0.469404:0.551059:0.457115:0.397519:0.457115:0.012572:0.009414:0.011664:0.012345:0.012345:0.009641:0.007618:0.006503:0.011664:0.012572:0.004480:0.009641:0.011664:0.009414:0.007461:0.004542
of elementary transportation services :@0.292950:0.481631:0.655403:0.481631:0.655403:0.469341:0.292950:0.469341:0.011664:0.006730:0.004480:0.011003:0.006276:0.011003:0.018394:0.010776:0.012572:0.007638:0.011003:0.009414:0.011003:0.004474:0.007638:0.009414:0.010776:0.012572:0.009435:0.012345:0.011664:0.009414:0.007411:0.011003:0.007618:0.006503:0.011664:0.012572:0.004480:0.009414:0.011003:0.009435:0.011003:0.006503:0.009414:0.011003:0.009192:0.004542
Resource drivers :@0.678462:0.201056:0.771835:0.201056:0.771835:0.192593:0.678462:0.192593:0.007405:0.006508:0.005154:0.006950:0.006950:0.004711:0.005610:0.006508:0.002915:0.006950:0.004711:0.003371:0.006052:0.006508:0.004711:0.005418:0.002941
      cost drivers :@0.666793:0.365461:0.762194:0.365461:0.762194:0.355684:0.666793:0.355684:0.003368:0.003368:0.003368:0.003368:0.003368:0.003357:0.006284:0.008074:0.006059:0.005157:0.003368:0.008074:0.005382:0.003593:0.007187:0.007623:0.005157:0.005851:0.003398