Abstract
The problem of cost management in road transport enterprises is one of the most crucial ones for their efficient functioning. The enterprises functioning on the market are very different so it is important to analyse their costs structure in relation to their size. The author provides a discussion on road transport costs identification and problems related to it. The considerations are based on the background of road transport importance in transport services in Poland and chosen European Union countries. Then, the research methodology consisting of elaborated questionnaire and the research sample are defined with special attention to the company size. The author provides research results on the costs structure in road transport enterprises in southern Poland and presents their components and differences. The author noticed the differences in costs structure in relation to the company size with domination of employment costs in micro and small road transport enterprises and costs of fuel in larger companies that result from better resource management.
Highlights
Transport is an inherent element which accompanies every type of economic and public activity and enables them to meet the natural need of people mobility; its functioning and development have a universal character [1, 2]
The enterprises functioning on the market are very different so it is important to analyse their costs structure in relation to their size
The research methodology consisting of elaborated questionnaire and the research sample are defined with special attention to the company size
Summary
Transport is an inherent element which accompanies every type of economic and public activity and enables them to meet the natural need of people mobility; its functioning and development have a universal character [1, 2]. Transport is one of the subsystems of the logistic system. This is the system most considered for optimization within the logistic process. Other subsystems include: order processing, stock, warehousing and packaging. Transport means goods are moved from one point to another with the help of transport vehicles. The transport of goods from factory to factory is part of the distribution function of the supplier as well as part of the procurement function of the receiver [3, 4]
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