The application of ABC can also be used to control working costs, which are important in rail companies and for planning the transport. This point leads us to another fundamental aim that the adoption of the ABC methodology has allowed the company to achieve: measuring and governing the levels of performance of the service provision process. In railway companies, the process of transport provision represents the product itself; consequently, the analysis of the activities that constitute it, their sequence, and their responsibility must take on the same importance and receive the same attention as the physical and functional characteristics of a physical product in an industrial company.