Deliverable 1 in RECORDIT illustrate the proposed accounting framework, including the description of the cost structure and the methodology for data collection. The Deliverable summarises the work which has been done during the Working Package 1. The objective of WP 1 is to define and specify the accounting framework for the analysis of the real costs of door-to-door intermodal freight transport services. This includes a extensive literature review of existing intermodal chains and their cost structure. The existing concepts of Cost-Benefit Analysis (CBA) and modern CBA are reviewed and their applicability is proofed to the objective of analysing internal and external costs and benefits of intermodal transport. Concerning internal costs, the methodological framework for the calculation of direct resource costs and time costs is presented. All cost items are allocated into nine transport blocks describing the possible parts of an intermodal chain. The methodology for external cost calculation and data collection is given. Therefore, social costs analysis which has been carried out by several European projects are surveyed and new transport-specific sustainability criteria - especially concerning the climate change problematic - are introduced.
Weinreich, Sigurd, Georg Bühler, Rainer Friedrich, Stephan Schmid, Andrea Ricci, Ricardo Enei, Oliverio Baccelli, Carlo Vaghi, Roberto Zucchetti and Michael Henriques (2000), Accounting framework of internal and external cost calculation in transportation, Mannheim. Download