General Administrative Services Costing Methodology. Review of Existing Costing Procedures. Volume I. Executive Summary with Preliminary Interpretive Comments

摘要

The report summarizes significant railroad industry practices relating to evaluating and controlling general administrative costs which were observed during visits to five railroads. Included in the report are preliminary interpretive comments concerning related costing procedures and methodologies. The observations and thoughts provided in this report will be further synthesized in a subsequent report which will address improved costing procedures and methodologies for G&A.