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iCOUNTING THE COST: :a new series
Page 47
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Realistic operational costing is at the heart of successful transport operation; with the new • disciplines on road transport this is becoming increasingly true. Next week Commercial Motor •• will publish the first in a series of articles, which we hope will be of interest and value to • operators of all sizes of fleets, on costing and cost recording. Next week's contribution will •• begin by taking a look at how costs have moved since last year, as reflected in the new CM • Tables shortly to be published. It will also explain how individual cost items are assessed and •• built up into a basis for charging.
•• Also in next week's CM: • • Smalls are big business—the story of how a haulier is developing a new side of his fleet.
• Barton Transport: the ingredients for successful bus operation as an independent.
• • Transport servicing and equipment: the fortnightly CM review. •