The Operating Costs of Heavy Lorries

Abstract

Costing procedures must be relevant and accurate if they are to be effectively used by management. A survey is reported on the operational costing of heavy lorries. The authors conclude from their findings that more attention should be paid by many operators to this aspect of their activities. “The implications of not doing detailed costings are potentially devastating.”

Citation

Hallett, S. and Gray, R. (1987), "The Operating Costs of Heavy Lorries", Management Research News, Vol. 10 No. 3, pp. 14-16. https://doi.org/10.1108/eb027911