Applying a cost accounting system to TT’s activities and cost destinations results
in an accurate calculation of the cost of the individual journeys. The case study shows
that it is possible to determine analytically the amount of resources consumed by the
infrastructure, rather than by single transport services. This result is important to
the strategically relevant task of associating the infrastructure’s fixed costs with the
transport services (Shaoul, 2004; Stittle, 2004).