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
33:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
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
High speed freight trains are used to carry parcels and mails. The transportation of high speed train usually takes :@0.092308:0.131127:0.926256:0.131127:0.926256:0.115844:0.092308:0.115844:0.012736:0.004631:0.009154:0.010475:0.003184:0.006893:0.009154:0.008032:0.008032:0.009154:0.003184:0.004631:0.006893:0.008032:0.004631:0.009154:0.010475:0.005771:0.003184:0.005771:0.006730:0.009154:0.004631:0.010475:0.006893:0.003184:0.009154:0.006893:0.008032:0.003184:0.010475:0.006893:0.008032:0.009154:0.003184:0.005771:0.009154:0.003184:0.008032:0.009154:0.007526:0.007255:0.009154:0.003184:0.009154:0.009154:0.006893:0.008032:0.008032:0.004631:0.006893:0.003184:0.009154:0.010475:0.009154:0.003202:0.014998:0.009154:0.004631:0.004631:0.006893:0.004631:0.002460:0.010475:0.010475:0.008032:0.003184:0.005771:0.006730:0.009154:0.010475:0.006893:0.009154:0.009154:0.007417:0.005771:0.008991:0.005771:0.004631:0.009154:0.010475:0.003184:0.009154:0.006947:0.003184:0.010475:0.004631:0.009154:0.010475:0.003184:0.006893:0.009154:0.008032:0.008032:0.009154:0.003184:0.005771:0.006730:0.009154:0.004631:0.010475:0.003184:0.010475:0.006893:0.010475:0.009154:0.004631:0.004107:0.009154:0.003184:0.005771:0.009154:0.008611:0.008032:0.006965:0.003835
place overnight with late departure and early arrival with some terminals before destination.:@0.076930:0.147102:0.773295:0.147102:0.773295:0.131819:0.076930:0.131819:0.009226:0.004704:0.009226:0.008105:0.008105:0.003835:0.008756:0.008521:0.008105:0.007417:0.010547:0.004704:0.009226:0.010547:0.005843:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.004704:0.009064:0.005843:0.008105:0.003835:0.009226:0.008105:0.009226:0.009226:0.007490:0.005843:0.010547:0.006965:0.008105:0.003835:0.009226:0.010547:0.009226:0.003835:0.008105:0.009226:0.006965:0.004179:0.009226:0.003835:0.009226:0.007598:0.006965:0.004360:0.008883:0.009226:0.004704:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.006965:0.009226:0.015070:0.008105:0.003835:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.009226:0.004704:0.006965:0.003835:0.009226:0.008105:0.004704:0.009226:0.006965:0.008105:0.003835:0.009226:0.008105:0.006965:0.005843:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704
Figure 5: Identification of  activities of  rail freight service:@0.266381:0.163076:0.749017:0.163076:0.749017:0.147647:0.266381:0.147647:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.004034:0.011307:0.004903:0.004034:0.006603:0.010746:0.009425:0.011687:0.006965:0.005663:0.005744:0.005744:0.009226:0.009986:0.006965:0.005663:0.010366:0.011687:0.004034:0.010366:0.006006:0.003003:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.005663:0.009425:0.008105:0.004034:0.010366:0.006006:0.003003:0.004034:0.008467:0.009986:0.005663:0.005663:0.004034:0.006006:0.008123:0.009425:0.005663:0.009805:0.011687:0.006965:0.004034:0.008105:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425
Activities for Rail Parcel services::@0.092308:0.388135:0.356291:0.388135:0.356291:0.370047:0.092308:0.370047:0.011169:0.008472:0.006705:0.004806:0.008966:0.004806:0.006705:0.004806:0.009004:0.007921:0.004844:0.006573:0.009973:0.006743:0.004844:0.010980:0.009745:0.004806:0.004825:0.004844:0.010125:0.009745:0.006459:0.008472:0.009004:0.004825:0.004844:0.007921:0.009004:0.007218:0.008966:0.004806:0.008472:0.009004:0.007921:0.005661
The data of Indian Railways for 2011-12 revealed that railways transported approximately 7 million tonnes of :@0.092308:0.402699:0.926998:0.402699:0.926998:0.387416:0.092308:0.387416:0.010547:0.010547:0.008105:0.004016:0.009226:0.009064:0.005843:0.009226:0.004016:0.009226:0.007019:0.004016:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.004016:0.011144:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004016:0.004704:0.009226:0.006965:0.004016:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.004016:0.006965:0.008105:0.008521:0.008105:0.009226:0.004704:0.008105:0.009226:0.004016:0.005843:0.010547:0.009064:0.005843:0.004016:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004016:0.005843:0.006802:0.009226:0.010547:0.006965:0.009226:0.009226:0.007490:0.005843:0.008105:0.009226:0.004016:0.009064:0.009226:0.009226:0.006965:0.008503:0.009226:0.004704:0.015070:0.009064:0.005843:0.008105:0.004179:0.009226:0.004016:0.010547:0.004016:0.015070:0.004704:0.004704:0.004704:0.004704:0.009226:0.010547:0.004016:0.005843:0.009226:0.010547:0.010547:0.008105:0.006965:0.004016:0.009226:0.004704:0.003835
parcels, causing revenue of nearly Rs 16 billion. However, parcel business is a loss-making activity for railways. :@0.076930:0.418674:0.926980:0.418674:0.926980:0.403391:0.076930:0.403391:0.009226:0.009226:0.006965:0.008105:0.008105:0.004704:0.006965:0.004704:0.004577:0.008105:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.004577:0.006965:0.008105:0.008521:0.008105:0.010384:0.010547:0.008105:0.004577:0.009226:0.007019:0.004577:0.010547:0.008105:0.009226:0.006965:0.004179:0.009226:0.004577:0.011687:0.006965:0.004577:0.010547:0.010547:0.004577:0.009226:0.004704:0.004704:0.004704:0.004704:0.009226:0.010547:0.004704:0.004559:0.012809:0.008883:0.013062:0.008105:0.008521:0.008105:0.005536:0.004704:0.004577:0.009226:0.009226:0.006965:0.008105:0.008105:0.004704:0.004577:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.004559:0.004704:0.006965:0.004577:0.009226:0.004577:0.004704:0.009226:0.006965:0.006965:0.005843:0.015070:0.009226:0.009226:0.004704:0.010547:0.009226:0.004559:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004577:0.004704:0.009226:0.006965:0.004577:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.004704:0.003835
The parcel business of Railways involves three major activities, booking, loading and unloading.:@0.076930:0.434649:0.797736:0.434649:0.797736:0.419366:0.076930:0.419366:0.010547:0.010547:0.008105:0.003835:0.009226:0.009226:0.006965:0.008105:0.008105:0.004704:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.003835:0.009226:0.007019:0.003835:0.011144:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.003835:0.004704:0.009842:0.008521:0.009226:0.004704:0.008521:0.008105:0.006965:0.003835:0.005843:0.010547:0.006965:0.008105:0.008105:0.003835:0.015070:0.009226:0.004704:0.009226:0.006965:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004704:0.003835:0.009226:0.009226:0.009226:0.009226:0.004704:0.010547:0.009064:0.004704:0.003835:0.004704:0.009226:0.009226:0.009226:0.004704:0.010547:0.009226:0.003835:0.009226:0.010547:0.009226:0.003835:0.010547:0.010547:0.004704:0.009226:0.009226:0.009226:0.004704:0.010547:0.008883:0.004704
Figure 6: Identification of  activities for rail parcel services:@0.262274:0.450624:0.753142:0.450624:0.753142:0.435195:0.262274:0.435195:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.004034:0.011307:0.004903:0.004034:0.006603:0.010746:0.009425:0.011687:0.006965:0.005663:0.005744:0.005744:0.009226:0.009986:0.006965:0.005663:0.010366:0.011687:0.004034:0.010366:0.006006:0.003003:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.005663:0.009425:0.008105:0.004034:0.005843:0.010366:0.008286:0.004034:0.008467:0.009986:0.005663:0.005663:0.004034:0.010547:0.009986:0.007833:0.009226:0.009425:0.005663:0.004034:0.008105:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425:0.008105
Step 3: Pooling of cost:@0.076930:0.678545:0.236404:0.678545:0.236404:0.662117:0.076930:0.662117:0.008865:0.005898:0.008195:0.009335:0.004215:0.008593:0.004432:0.004215:0.008973:0.009064:0.009064:0.004034:0.004016:0.009263:0.008159:0.004215:0.009064:0.005663:0.004215:0.007653:0.009064:0.007381:0.005898
Cost pool is defined by CIMA as, ‘the point of focus for the costs relating to a particular activity in an activity based :@0.076930:0.697781:0.926835:0.697781:0.926835:0.682498:0.076930:0.682498:0.010547:0.009226:0.006965:0.005843:0.003383:0.009226:0.009226:0.009226:0.004704:0.003401:0.004704:0.006965:0.003383:0.009226:0.008105:0.004613:0.004613:0.010547:0.008105:0.009226:0.003383:0.008684:0.009226:0.003401:0.010547:0.005843:0.015070:0.012809:0.003383:0.009226:0.006965:0.004704:0.003383:0.004704:0.005843:0.010547:0.008105:0.003401:0.009226:0.009226:0.004704:0.010547:0.005843:0.003383:0.009226:0.007019:0.003383:0.004704:0.009226:0.008105:0.010547:0.006965:0.003401:0.004704:0.009226:0.006965:0.003383:0.005843:0.010547:0.008105:0.003383:0.008105:0.009226:0.006965:0.005843:0.006965:0.003401:0.006965:0.008105:0.004704:0.009064:0.005843:0.004704:0.010547:0.009226:0.003383:0.005843:0.009226:0.003383:0.009226:0.003401:0.009226:0.009226:0.007490:0.005843:0.004704:0.008105:0.010547:0.004704:0.009226:0.006965:0.003383:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003383:0.004704:0.010547:0.003383:0.009226:0.010547:0.003401:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003383:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835
costing system.’ It refers to the assignment of total costs to an activity. For example, the total cost incurred on the :@0.076930:0.713756:0.926998:0.713756:0.926998:0.698473:0.076930:0.698473:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003799:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004071:0.004704:0.003799:0.005843:0.005843:0.003799:0.006965:0.008105:0.004885:0.008105:0.007327:0.006965:0.003799:0.005843:0.009226:0.003799:0.005843:0.010547:0.008105:0.003799:0.009226:0.006965:0.006965:0.004704:0.009226:0.010547:0.015070:0.008105:0.010547:0.005843:0.003799:0.009226:0.007019:0.003799:0.005843:0.009226:0.005843:0.009226:0.004704:0.003799:0.008105:0.009226:0.006965:0.005843:0.006965:0.003799:0.005843:0.009226:0.003799:0.009226:0.010547:0.003799:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006712:0.004704:0.003799:0.008702:0.009226:0.006965:0.003799:0.007761:0.009226:0.009226:0.015070:0.009226:0.004704:0.007761:0.004704:0.003799:0.005843:0.010547:0.008105:0.003799:0.005843:0.009226:0.005843:0.009226:0.004704:0.003799:0.008105:0.009226:0.006965:0.005843:0.003799:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.003799:0.009226:0.010547:0.003799:0.005843:0.010547:0.008105:0.003835
train ticket examiners will be ascertained. The total cost here will comprise of direct and indirect costs. The direct :@0.076930:0.729731:0.926998:0.729731:0.926998:0.714448:0.076930:0.714448:0.005843:0.006802:0.009226:0.004704:0.010547:0.003799:0.005843:0.004704:0.008105:0.008684:0.008105:0.005843:0.003799:0.007761:0.009226:0.009226:0.015070:0.004704:0.010547:0.008105:0.007327:0.006965:0.003799:0.013767:0.004704:0.004704:0.004704:0.003799:0.009226:0.008105:0.003799:0.009226:0.006965:0.008105:0.008105:0.007490:0.005843:0.009226:0.004704:0.010547:0.008105:0.009226:0.004704:0.003075:0.010547:0.010547:0.008105:0.003799:0.005843:0.009226:0.005843:0.009226:0.004704:0.003799:0.008105:0.009226:0.006965:0.005843:0.003799:0.010547:0.008105:0.006965:0.008105:0.003799:0.013767:0.004704:0.004704:0.004704:0.003799:0.008105:0.009226:0.015070:0.009226:0.006965:0.004704:0.006965:0.008105:0.003799:0.009226:0.007019:0.003799:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003799:0.009226:0.010547:0.009226:0.003799:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003799:0.008105:0.009226:0.006965:0.005843:0.006965:0.004704:0.003075:0.010547:0.010547:0.008105:0.003799:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003835
cost can be easily ascertained like total emoluments to the ticket checkers in a particular train on particular path. :@0.076930:0.745706:0.927016:0.745706:0.927016:0.730423:0.076930:0.730423:0.008105:0.009226:0.006965:0.005843:0.003673:0.008105:0.009226:0.010547:0.003673:0.009226:0.008105:0.003673:0.008105:0.009226:0.006965:0.004704:0.004179:0.009226:0.003673:0.009226:0.006965:0.008105:0.008105:0.007490:0.005843:0.009226:0.004704:0.010547:0.008105:0.009226:0.003673:0.004704:0.004704:0.008684:0.008105:0.003673:0.005843:0.009226:0.005843:0.009226:0.004704:0.003673:0.008105:0.015070:0.009226:0.004704:0.010547:0.015070:0.008105:0.010547:0.005843:0.006965:0.003673:0.005843:0.009226:0.003673:0.005843:0.010547:0.008105:0.003673:0.005843:0.004704:0.008105:0.008684:0.008105:0.005843:0.003673:0.008105:0.010547:0.008105:0.008105:0.008684:0.008105:0.007327:0.006965:0.003673:0.004704:0.010547:0.003673:0.009226:0.003673:0.009226:0.009226:0.007490:0.005843:0.004704:0.008105:0.010547:0.004704:0.009226:0.006965:0.003673:0.005843:0.006802:0.009226:0.004704:0.010547:0.003673:0.009226:0.010547:0.003673:0.009226:0.009226:0.007490:0.005843:0.004704:0.008105:0.010547:0.004704:0.009226:0.006965:0.003673:0.009226:0.009064:0.005843:0.010547:0.004704:0.003835
The example of indirect cost here will be the expense on water by railway in that coach on the staffs of catering, :@0.076930:0.761680:0.926944:0.761680:0.926944:0.746398:0.076930:0.746398:0.010547:0.010547:0.008105:0.004288:0.007761:0.009226:0.009226:0.015070:0.009226:0.004704:0.008105:0.004270:0.009226:0.007019:0.004288:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004270:0.008105:0.009226:0.006965:0.005843:0.004288:0.010547:0.008105:0.006965:0.008105:0.004270:0.013767:0.004704:0.004704:0.004704:0.004288:0.009226:0.008105:0.004288:0.005843:0.010547:0.008105:0.004270:0.007761:0.009226:0.009226:0.008105:0.010547:0.006965:0.008105:0.004288:0.009226:0.010547:0.004270:0.013243:0.009064:0.005843:0.008105:0.006965:0.004288:0.008684:0.009226:0.004288:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.004288:0.004704:0.010547:0.004270:0.005843:0.010547:0.009064:0.005843:0.004288:0.008105:0.009226:0.009226:0.008105:0.010547:0.004270:0.009226:0.010547:0.004288:0.005843:0.010547:0.008105:0.004288:0.006965:0.005843:0.009226:0.005391:0.004704:0.006965:0.004270:0.009226:0.007019:0.004288:0.008105:0.009064:0.005843:0.008105:0.006965:0.004704:0.010547:0.009064:0.004704:0.003835
ticket checkers, cleaning staffs, security staffs and others. The indirect costs will be pooled and can be allocated on :@0.076930:0.777655:0.926998:0.777655:0.926998:0.762373:0.076930:0.762373:0.005843:0.004704:0.008105:0.008684:0.008105:0.005843:0.003510:0.008105:0.010547:0.008105:0.008105:0.008684:0.008105:0.007327:0.006965:0.004704:0.003510:0.008105:0.004704:0.008105:0.009226:0.010547:0.004704:0.010547:0.009226:0.003510:0.006965:0.005843:0.009226:0.005391:0.004704:0.006965:0.004704:0.003510:0.006965:0.008105:0.008105:0.010547:0.006965:0.004704:0.005843:0.009226:0.003510:0.006965:0.005843:0.009226:0.005391:0.004704:0.006965:0.003510:0.009226:0.010547:0.009226:0.003510:0.009226:0.005843:0.010547:0.008105:0.007327:0.006965:0.004704:0.002786:0.010547:0.010547:0.008105:0.003510:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003510:0.008105:0.009226:0.006965:0.005843:0.006965:0.003510:0.013767:0.004704:0.004704:0.004704:0.003510:0.009226:0.008105:0.003510:0.009226:0.009226:0.009226:0.004704:0.008105:0.009226:0.003510:0.009226:0.010547:0.009226:0.003510:0.008105:0.009226:0.010547:0.003510:0.009226:0.008105:0.003510:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.003510:0.009226:0.010547:0.003835
the basis of cost drivers. :@0.076930:0.793630:0.260248:0.793630:0.260248:0.778348:0.076930:0.778348:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.006965:0.004704:0.006965:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.007327:0.006965:0.004704:0.003835
Step 4: Determination of cost driver:@0.076930:0.813878:0.332468:0.813878:0.332468:0.797451:0.076930:0.797451:0.008865:0.005898:0.008195:0.009335:0.004215:0.008901:0.004432:0.004215:0.011470:0.008195:0.005898:0.008195:0.005952:0.013116:0.004016:0.009263:0.008629:0.005898:0.004016:0.009064:0.009263:0.004215:0.009064:0.005663:0.004215:0.007653:0.009064:0.007381:0.005898:0.004215:0.009335:0.005952:0.004016:0.007689:0.008195:0.005952
According to CIMA, ‘cost driver is any factor which causes a change in the cost of an activity, e.g. the quality of :@0.076930:0.833115:0.926925:0.833115:0.926925:0.817832:0.076930:0.817832:0.012809:0.008105:0.008105:0.009226:0.006965:0.009226:0.004704:0.010547:0.009226:0.004541:0.005843:0.009226:0.004541:0.010547:0.005843:0.015070:0.012809:0.004704:0.004541:0.004704:0.008105:0.009226:0.006965:0.005843:0.004541:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.004541:0.004704:0.006965:0.004541:0.009226:0.010023:0.009226:0.004541:0.004885:0.009226:0.008105:0.005843:0.009226:0.006965:0.004541:0.013243:0.010547:0.004704:0.008105:0.010547:0.004541:0.008105:0.009226:0.010547:0.006965:0.008105:0.006965:0.004541:0.009226:0.004541:0.008105:0.010547:0.009226:0.010547:0.008883:0.008105:0.004541:0.004704:0.010547:0.004541:0.005843:0.010547:0.008105:0.004541:0.008105:0.009226:0.006965:0.005843:0.004541:0.009226:0.007019:0.004541:0.009226:0.010547:0.004541:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006893:0.004704:0.004541:0.007761:0.004704:0.008883:0.004704:0.004541:0.005843:0.010547:0.008105:0.004541:0.009226:0.010547:0.009226:0.004704:0.004704:0.005843:0.009226:0.004541:0.009226:0.004704:0.003835
parts received by an activity is a determining factor in the work required by that activity and therefore affects the :@0.076930:0.849090:0.926907:0.849090:0.926907:0.833807:0.076930:0.833807:0.009226:0.009226:0.007490:0.005843:0.006965:0.003944:0.006965:0.008105:0.008105:0.008105:0.004360:0.008521:0.008105:0.009226:0.003944:0.008684:0.009226:0.003944:0.009226:0.010547:0.003944:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003944:0.004704:0.006965:0.003944:0.009226:0.003944:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.004704:0.010547:0.009226:0.003944:0.004885:0.009226:0.008105:0.005843:0.009226:0.006965:0.003944:0.004704:0.010547:0.003944:0.005843:0.010547:0.008105:0.003944:0.013062:0.009226:0.006965:0.009226:0.003944:0.006965:0.008105:0.009226:0.010547:0.004704:0.006965:0.008105:0.009226:0.003944:0.008684:0.009226:0.003944:0.005843:0.010547:0.009064:0.005843:0.003944:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003944:0.009226:0.010547:0.009226:0.003944:0.005843:0.010547:0.008105:0.006965:0.008105:0.004704:0.009226:0.006965:0.008105:0.003944:0.009226:0.005391:0.004885:0.008105:0.008105:0.005843:0.006965:0.003944:0.005843:0.010547:0.008105:0.003835
resources required. An activity may have multiple cost drivers associated with it.’ In other words, cost driver means :@0.076923:0.865089:0.926744:0.865089:0.926744:0.849807:0.076923:0.849807:0.006917:0.008051:0.006917:0.009168:0.010483:0.006917:0.008051:0.008051:0.006917:0.003224:0.006917:0.008051:0.009168:0.010483:0.004665:0.006917:0.008051:0.009168:0.004665:0.003224:0.012734:0.010483:0.003224:0.009168:0.008051:0.005800:0.004323:0.009168:0.004665:0.005800:0.009168:0.003224:0.014986:0.008646:0.009168:0.003224:0.010483:0.008466:0.008466:0.008051:0.003224:0.014824:0.010483:0.004665:0.005800:0.004665:0.009168:0.004665:0.008051:0.003224:0.008051:0.009168:0.006917:0.005800:0.003224:0.009168:0.006917:0.004323:0.008466:0.008051:0.007277:0.006917:0.003224:0.009168:0.006917:0.006917:0.009168:0.008051:0.004665:0.009006:0.005800:0.008051:0.009168:0.003224:0.013689:0.004665:0.005800:0.010483:0.003224:0.004665:0.005800:0.004035:0.004665:0.003224:0.005800:0.010483:0.003224:0.009168:0.005800:0.010483:0.008051:0.006917:0.003224:0.012987:0.009168:0.006917:0.009168:0.006917:0.004665:0.003224:0.008051:0.009168:0.006917:0.005800:0.003224:0.009168:0.006917:0.004323:0.008466:0.008051:0.006917:0.003224:0.014986:0.008051:0.009168:0.010483:0.006935:0.003819
the factors which determine the cost of an activity. The cost drivers are the connecting link between the activities :@0.076923:0.881064:0.926810:0.881064:0.926810:0.865781:0.076923:0.865781:0.005843:0.010547:0.008105:0.003835:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.006965:0.003835:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.007019:0.003835:0.009226:0.010547:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006712:0.004704:0.003112:0.010547:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.007327:0.006965:0.003835:0.009226:0.006965:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.010547:0.010547:0.008105:0.008105:0.005843:0.004704:0.010547:0.009226:0.003835:0.004704:0.004704:0.010547:0.009226:0.003835:0.009226:0.008105:0.005843:0.013062:0.008105:0.008105:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.003835
and the cost. The cost driver can be selected on appropriate basis. The cost drivers can be the following for different :@0.076923:0.897039:0.926900:0.897039:0.926900:0.881756:0.076923:0.881756:0.009226:0.010547:0.009226:0.003329:0.005843:0.010547:0.008105:0.003329:0.008105:0.009226:0.006965:0.005843:0.004704:0.002605:0.010547:0.010547:0.008105:0.003329:0.008105:0.009226:0.006965:0.005843:0.003329:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.003329:0.008105:0.009226:0.010547:0.003329:0.009226:0.008105:0.003329:0.006965:0.008105:0.004704:0.008105:0.008105:0.005843:0.008105:0.009226:0.003329:0.009226:0.010547:0.003329:0.009064:0.009226:0.009226:0.006965:0.009226:0.009226:0.006965:0.004704:0.009064:0.005843:0.008105:0.003329:0.009226:0.009226:0.006965:0.004704:0.006965:0.004704:0.002605:0.010547:0.010547:0.008105:0.003329:0.008105:0.009226:0.006965:0.005843:0.003329:0.009226:0.006965:0.004360:0.008521:0.008105:0.007327:0.006965:0.003329:0.008105:0.009226:0.010547:0.003329:0.009226:0.008105:0.003329:0.005843:0.010547:0.008105:0.003329:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003329:0.004704:0.009226:0.006965:0.003329:0.009226:0.004704:0.005391:0.004885:0.008105:0.006965:0.008105:0.010547:0.005843:0.003835
activities: :@0.076923:0.913014:0.152544:0.913014:0.152544:0.897731:0.076923:0.897731:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004704:0.003835
Rail freight service activities:@0.389795:0.211001:0.630191:0.211001:0.630191:0.195572:0.389795:0.195572:0.012519:0.009986:0.005663:0.005663:0.004034:0.006006:0.008123:0.009425:0.005663:0.009805:0.011687:0.006965:0.004034:0.008105:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.005663:0.009425:0.008105
Booking/:@0.179495:0.306517:0.242198:0.306517:0.242198:0.292763:0.179495:0.292763:0.009492:0.008304:0.008304:0.008304:0.004233:0.009492:0.008304:0.006269
Scheduling:@0.172624:0.322488:0.249069:0.322488:0.249069:0.308734:0.172624:0.308734:0.008304:0.007294:0.009492:0.007294:0.008304:0.009492:0.004233:0.004233:0.009492:0.008304
Unit:@0.296270:0.306517:0.325773:0.306517:0.325773:0.292763:0.296270:0.292763:0.010518:0.009492:0.004233:0.005259
train:@0.294316:0.322488:0.327727:0.322488:0.327727:0.308734:0.294316:0.308734:0.005259:0.006122:0.008304:0.004233:0.009492
Wagon/Train :@0.364232:0.306517:0.459710:0.306517:0.459710:0.292763:0.364232:0.292763:0.014491:0.008157:0.007669:0.008304:0.009492:0.006269:0.009492:0.006122:0.008304:0.004233:0.009492:0.003452
Load:@0.393637:0.322488:0.426852:0.322488:0.426852:0.308734:0.393637:0.308734:0.008304:0.008304:0.008304:0.008304
Combined :@0.476741:0.306517:0.549179:0.306517:0.549179:0.292763:0.476741:0.292763:0.009492:0.008304:0.013563:0.008304:0.004233:0.009492:0.007294:0.008304:0.003452
traffic:@0.491476:0.322488:0.530992:0.322488:0.530992:0.308734:0.491476:0.308734:0.005259:0.006122:0.008304:0.004233:0.004152:0.004152:0.007294
RORO:@0.589266:0.306517:0.629710:0.306517:0.629710:0.292763:0.589266:0.292763:0.009541:0.010681:0.009541:0.010681
 Service:@0.583030:0.322488:0.635946:0.322488:0.635946:0.308734:0.583030:0.308734:0.003452:0.008304:0.007294:0.006741:0.008304:0.004233:0.007294:0.007294
Maintenance:@0.666703:0.306517:0.756727:0.306517:0.756727:0.292763:0.666703:0.292763:0.013563:0.008304:0.004233:0.009492:0.005259:0.007294:0.009492:0.008304:0.009492:0.007294:0.007294
Others:@0.787679:0.306517:0.833269:0.306517:0.833269:0.292763:0.787679:0.292763:0.010681:0.005259:0.009492:0.007294:0.006594:0.006269
Rail Percel service activities:@0.379442:0.498548:0.614664:0.498548:0.614664:0.483119:0.379442:0.483119:0.012519:0.009986:0.005663:0.005663:0.004034:0.010927:0.009425:0.007833:0.009226:0.009425:0.005663:0.004034:0.008105:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.005663:0.009425:0.008105
Booking:@0.169690:0.610039:0.226123:0.610039:0.226123:0.596285:0.169690:0.596285:0.009492:0.008304:0.008304:0.008304:0.004233:0.009492:0.008304
Scheduling:@0.259860:0.594068:0.336304:0.594068:0.336304:0.580314:0.259860:0.580314:0.008304:0.007294:0.009492:0.007294:0.008304:0.009492:0.004233:0.004233:0.009492:0.008304
Tracking:@0.366539:0.594068:0.428086:0.594068:0.428086:0.580314:0.366539:0.580314:0.009492:0.006122:0.008304:0.007294:0.008304:0.004233:0.009492:0.008304
Loading:@0.470679:0.594068:0.525924:0.594068:0.525924:0.580314:0.470679:0.580314:0.008304:0.008304:0.008304:0.008304:0.004233:0.009492:0.008304
Unloading:@0.560963:0.594068:0.632149:0.594068:0.632149:0.580314:0.560963:0.580314:0.010518:0.009492:0.004233:0.008304:0.008304:0.008304:0.004233:0.009492:0.008304
Maintenance:@0.653771:0.594068:0.743795:0.594068:0.743795:0.580314:0.653771:0.580314:0.013563:0.008304:0.004233:0.009492:0.005259:0.007294:0.009492:0.008304:0.009492:0.007294:0.007294
Others:@0.774747:0.594068:0.820336:0.594068:0.820336:0.580314:0.774747:0.580314:0.010681:0.005259:0.009492:0.007294:0.006594:0.006269