Quality cost in bus operations based on activity-based costing

García Pastor, Antonio; Guirao Abad, Begoña y López Lambas, Maria 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.

Descripción

Título: Quality cost in bus operations based on activity-based costing
Autor/es:
  • García Pastor, Antonio
  • Guirao Abad, Begoña
  • López Lambas, Maria Eugenia
Tipo de Documento: Artículo
Título de Revista/Publicación: Proceedings of the Institution of Civil Engineers -Transport
Fecha: 9 Febrero 2016
Materias:
Palabras Clave Informales: Economics & finance quality control transport management
Escuela: E.T.S.I. Caminos, Canales y Puertos (UPM)
Departamento: Ingeniería Civil: Transporte y Territorio
Licencias Creative Commons: Reconocimiento - Sin obra derivada - No comercial

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Resumen

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

Más información

ID de Registro: 38742
Identificador DC: http://oa.upm.es/38742/
Identificador OAI: oai:oa.upm.es:38742
Identificador DOI: 10.1680/jtran.15.00049
URL Oficial: http://www.icevirtuallibrary.com/doi/abs/10.1680/jtran.15.00049?af=R&
Depositado por: Memoria Investigacion
Depositado el: 25 Feb 2016 18:17
Ultima Modificación: 25 Feb 2016 18:17
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