POSSIBILITIES OF COST OPTIMIZATION IN PUBLIC PASSENGER TRANSPORTATION FOR R.A.T. CRAIOVA

The purpose of the article is to present a way of organizing the management accounting so that it should admit calculation cost for each formed cost center and finally, to determine the obtained result by comparing costs with achieved revenues. From the current way of collecting costs analysis, it is found that RAT Craiova has a concept for organizing its own management accounting facilitated by automatic data processing, but without a clearly defined purpose. In order to calculate the cost of each established center, we presented the use of tariff-hour-vehicle calculation method recommended in RAT Craiova activity because: provides an advisedly allocation of indirect costs using allocation bases chosen by the principle of causality; involves allocating labor costs and other direct expenses in relation with a more equitable criterion, which is driven kilometres, allowing therefore more accurate determination of the transportation route cost and the participation level of each route to the profit. Also in the research, we presented an optimization model to the result obtained by RAT Craiova through the correlation of the variable and fixed costs with the volume of activity, namely the use of transmission capacity and price tickets.