Organizacja obiektowego rachunku kosztów usług pasażerskiego transportu kolejowego na przykładzie regionalnej spółki przewozowej
Object-oriented Costing in Railway Company Providing Passenger Trasportation Services. The Case Study

Summary/Abstract: Purpose – the aim of this article is to present the object-oriented costing in railway company providing passenger transportation services on the example of the Polish regional transportation company. Design/Methodology/Approach – the undertaken research is of an explorative and explorative-descriptive na-ture. Case study linked with focused group interview and documentary analysis were the assumed research methods. Findings – based on literature overview, the idea of a cost accounting process in a service company was presented. Next, the characteristic of an exemplary enterprise, the list of cost objects, methods of its iden-tification and cost accounting process in researched company is presented. Originality/Value – the Authors have made an attempt to fill the gap in the literature in the area of object-oriented cost accounting in railway companies providing passenger transportation services. Furthermore the list of criteria used to identify cost objects was pointed.

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