Intermodal Freight Terminals: Terminal Handling Costs

  title={Intermodal Freight Terminals: Terminal Handling Costs},
  author={Bart Wiegmans and Peter Nijkamp and Enno Masurel},
The main purpose of this paper is to identify the terminal handling cost structure. In particular, its aim is to investigate whether the Activity Based Costing (ABC) approach offers a better perspective for assessing and allocating the costs of freight terminals. In this framework, our objective is also to learn about the sales performance of mainly large container terminals. The specific problem addressed here is as follows: To what extent is the Activity Based Costing approach useful for… CONTINUE READING