Rail Infrastructure Cost in Hungary

Tánczos Lászlóné Jankura, Katalin and Mészáros, Ferenc and Török, Ádám (2007) Rail Infrastructure Cost in Hungary. In: 6th Conference on Applied Infrastructure Research (INFRADAY), 2007.10.05-2007.10.06, Berlin.

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Abstract

The study had the aim to provide an independent cost calculation scheme that is not “disturbed” by the self cost calculation prescripted for the IM of the Hungarian State Railways in the act 66/2003 GKM-PM, and at the same time independent from the internal cost calculation process of MAV Co. Fortunately, the MAV Co. possesses a detailed Accounting Management System that supports activity based cost calculations very well. Since all booked values can be split along different dimensions (not only the account number, but also geographical, organisational and activity codes), the flexible evaluation of the accounting system is possible. A further advantage of the system is that activity codes more or less belong to different organisational entities. This means that the majority of IM’s activities could be easily selected by choosing the activity codes that belong to the IM. Still, there remained a set of activity codes that had to be evaluated one by one, judging the proportional belonging of the to the IM. Because of the large number of analysed functions and cost data, the manual evaluation was impossible. This is why an appropriate calculation and modelling tool had to be developed, called Extended Activity Based Cost Calculation Model for Railway Infrastructure” (EABCMRI). Using this, functional calculations and sensitivity analysis of the functions become much easier.

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