Identification of Costs Structure Change in Road Transport Companies

https://doi.org/10.26552/com.C.2019.3.8-12

  • Milos Poliak
  • Juraj Hammer
  • Kelvin Cheu
  • Marek Jaskiewicz
Keywords: costs, freight transport, transport companies, business

Abstract

The costs of each company on the market are an essential component of financial decision making, not only on the price of the goods and services provided, but also about the business efficiency. In business, services have a significant impact on pricing, but also for deciding on the realization of performances. Costs structure is composed of fixed and variable costs. Changing the costs structure creates assumptions for other decisions, as well as the pricing of the entrepreneur. The goal of this article was to identify, whether there is a change in time of the costs structure.

Author Biographies

Milos Poliak

Department of Road and Urban Transport, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia

Juraj Hammer

Department of Road and Urban Transport, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia

Kelvin Cheu

Department of Civil Engineering, The University of Texas at El Paso, USA

Marek Jaskiewicz

Department of Automotive Vehicles and Transportation, Faculty of Mechatronics and Machine Engineering, Kielce University of Technology, Poland

Published
2019-08-15
How to Cite
Milos Poliak, Juraj Hammer, Kelvin Cheu, & Marek Jaskiewicz. (2019). Identification of Costs Structure Change in Road Transport Companies. Communications - Scientific Letters of the University of Zilina, 21(3), 8-12. https://doi.org/10.26552/com.C.2019.3.8-12
Section
Operation and Economics in Transport