Communications - Scientific Letters of the University of Zilina 2019, 21(3):8-12 | DOI: 10.26552/com.C.2019.3.8-12

Identification of Costs Structure Change in Road Transport Companies

Milos Poliak1, Juraj Hammer1, Marek Jaskiewicz2
1 Department of Road and Urban Transport, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia
2 Department of Automotive Vehicles and Transportation, Faculty of Mechatronics and Machine Engineering, Kielce University of Technology, Poland

The costs of each company on the market are an essential component of financial decision making, not only on the price of the goods and services provided, but also about the business efficiency. In business, services have a significant impact on pricing, but also for deciding on the realization of performances. Costs structure is composed of fixed and variable costs. Changing the costs structure creates assumptions for other decisions, as well as the pricing of the entrepreneur. The goal of this article was to identify, whether there is a change in time of the costs structure.

Keywords: costs; freight transport; transport companies; business

Received: April 15, 2019; Accepted: June 5, 2019; Published: August 15, 2019  Show citation

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Poliak, M., Hammer, J., & Jaskiewicz, M. (2019). Identification of Costs Structure Change in Road Transport Companies. Communications - Scientific Letters of the University of Zilina, 21(3), 8-12. doi: 10.26552/com.C.2019.3.8-12
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