Dear All
my team is trying to do an activity based costing in railway system(overall).is there any paper or book which we can refer in which ABC was previously done on railway( we want specifically in railway)
regards
You might find my book, "Managing Railway Operations & Maintenance" of value. (I have about 3 copies left) It has a lot of detail on what factors re important in changing unit cost, volumes and revenues. It includes chapters on benchmarking and KPIs that should help you to see how to normalise cost numbers. If you get in touch with me I would be ready to let you have some of my lecture s to the University of Birmingham MSc on Railway Systems Engineering & Integration, which shows the impact of step changes in cost. I am also a commercial consultant and could give you some more support if you needed it, but that would come at a cost. Look me up at www.kingdom-technology.co.uk
Costs should include design, construction, maintenance and external costs (environmental costs) throughout the life of railway infrastructure. It's similar to vehicles and transportation costs.
The cost structure is the same, but the amount of costs is different on different rail networks. For example, in Serbian railways, external costs are negligible, because the railway is not covered by the law on environmental protection. I believe it is similar in other underdeveloped countries. However, these costs can be significant in countries that protect the environment (the "polluter pays" principle).
There is also a significant difference in maintenance costs in different countries because they depend on a maintenance strategy. The price of labor is different.So, be careful when applying other experiences. I can give you the prices for elements of thesuperstructure on the railways in Serbia.
Best regards
May be the PhD dissertation of Gerhard Troche could also be helpful ?
https://www.kth.se/polopoly_fs/1.87038!/Menu/article/attachment/09_09-002PHD_report.pdf
Here is a method to calulate the marginal costs by activity (train type) that includes the cost of capital.
It is on ResearchGate in technical report and final manuscript versions, but I enclose it for convenience.
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