Quality cost in bus operations based on activity-based costing

García Pastor, Antonio and Guirao Abad, Begoña and López Lambas, María Eugenia (2016). Quality cost in bus operations based on activity-based costing. "Proceedings of the Institution of Civil Engineers -Transport" ; pp. 1-11. ISSN 0965-092X. https://doi.org/10.1680/jtran.15.00049.

Description

Title: Quality cost in bus operations based on activity-based costing
Author/s:
  • García Pastor, Antonio
  • Guirao Abad, Begoña
  • López Lambas, María Eugenia
Item Type: Article
Título de Revista/Publicación: Proceedings of the Institution of Civil Engineers -Transport
Date: 9 February 2016
Subjects:
Freetext Keywords: Economics & finance quality control transport management
Faculty: E.T.S.I. Caminos, Canales y Puertos (UPM)
Department: Ingeniería Civil: Transporte y Territorio
Creative Commons Licenses: Recognition - No derivative works - Non commercial

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Abstract

The study of service quality and its implication for transport contracts has several approaches in research and practical applications, where the main emphasis is the consideration of quality from the user's point of view, thus obtaining a customer satisfaction index as a measurement of the overall quality with no further implications for service providers. The main aim of this paper is to estimate the real economic impact of improving quality attributes for a bus operator. An application of the activity-based costing methodology is developed for a bus contract in Madrid, using quality data from surveys together with economic and performance information, and focusing on headway as a quality variable. Results show the consistency and practicality of this methodology, overcoming simplifications from traditional procedures. This method is a powerful tool in quality-based contracting as well as for effective investment in transport quality under poverty funding constraints

More information

Item ID: 38742
DC Identifier: http://oa.upm.es/38742/
OAI Identifier: oai:oa.upm.es:38742
DOI: 10.1680/jtran.15.00049
Official URL: http://www.icevirtuallibrary.com/doi/abs/10.1680/jtran.15.00049?af=R&
Deposited by: Memoria Investigacion
Deposited on: 25 Feb 2016 18:17
Last Modified: 20 Apr 2018 17:55
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