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A cost management program for transport services : a case study
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Company A is a mlning company with a transportation division that is responsible for all transport related activities. These activities include: - the transportation of ore from the shafts to the plant by making use of diesel and electrical locomotives and hoppers; - the transportation of employees to and from the workplace by making use of buses and kombi's; - the transportation of ordered materials and goods to the different operating units by using trucks and light duty vehicles (ldv's); All of these vehicles and locomotives, as well as the roads and railway lines on which they travel, have to be maintained. The cost of services and breakdowns as well as kilometres travelled, is captured onto the internal maintenance system and is available for further analysis. Benchmarking, outsourcing and identifying cost drivers are some of the management accounting principles that can assist to manage and reduce costs in this department.