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Abstract
The provision of universal postal service involves high costs for operator, especially in rural areas. The aim of this paper is to propose and test tool for managing the cost of providing universal postal service and maintaining the postal network in order to facilitate understanding of the problem in the sector. The proposed approach use standard prices and standard quantities (the redefined number of postal units, the number of employees, etc.) as well as average costs for calculation of the costs of the universal postal service and postal network. The methodology provides the efficiency analysis, benchmarking and identification of causes of poor performance of management and resource allocation. It can be used for postal operators that do not have modern accounting systems.
Highlights
The aim of this paper is to propose and test tool for managing the cost of providing universal postal service and maintaining the postal network in order to facilitate understanding of the problem in the sector
It can be used for postal operators that do not have modern accounting systems
Summary
Rad predstavlja deo rezultata dobijenih tokom kreiranja novog pristupa za obračun troškova poštanske mreže i univerzalne usluge. Pristup je zasnovan na redefinisanju poštanske mreže i tretiranju standardnih i prosečnih troškova univerzalne usluge i mreže, njenom testiranju u cilju verifikacije na primeru odabranog operatora univerzalne poštanske usluge. Glavni doprinos istraživanja je činjenica da je novokreirani pristup testiran na primeru izabranog operatora i daje realne podatke. Hronologija postupka je sledeća: prvo je primenjen pristup za određivanje broja jedinica poštanske mreže, zasnovan na matematičkoj formulaciji, fazi logici i Wang Mendelovoj metodi 3. Time je dobijen broj jedinica poštanske mreže dovoljan za pružanje univerzalne usluge. Nakon toga su izračunati troškovi redefinisane javne poštanske mreže na bazi definisanih 12 vrsta standardnih i prosečnih troškova univerzalne poštanske usluge. Svi ovi koraci predstavljaju optimizaciju obračuna troškova i poštanske mreže
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