مقومات نظام التكاليف في شركات النقل البري

الملخص EN

The activity of overland Transport is regarded as the service work performed to the transport of people and commdities.

It is one of the basic developmental setup and the infrastructure for any developing state.

This activity has an obvious impact in implementing and success the national development plan.

The importance of this research lies in the necessity of the application and availability of requirement of the costing systems in this vital service and it's role in packing .The management in planning and controlling of these activities in addition to the independence of this power in full and attempting at reducing it's costs.

This research aims at showing the spots of the requirement of costing system in the overland transport companies in order to set a general frame for this costing system to this important service activity.

In order to achieve the aim of the research the study concentrated on the following Points : 1-The costing system, the concept, importance and the nature of the overland transport.

2-The basic requirement of costing system in the overland transport activity and… 3- The secondary requirements for the costing system in the overland transport activity .