The application of the ABC system t

The application of the ABC system to TT underscores the fact that the costs are connected not only to the volume of the services provided but also to the characteristics of the transport lines available and to the complexity of the company's provision process. For example, with the cost accounting system previously adopted by TT (cost centres), the cost of “planning the shifts” would have been attributed to the journeys, according to the driving time required by the journey, as though there were proportionality between the cost and the production volume. We know, however, that some lines require more work than others do in terms of planning shifts for reasons that have nothing to do with the amount of driving time, such as the number of times it was necessary to go back to the shift and timetable plan or the number of statistical observations made.