Cost Analysis in the Field of Road Freight Transport: A Specific Approach

Due to the high importance and reliability of road freight transport as a key link in the supply chain, the price of this service highly affects the price of all the products available to customers. In addition, due to increased competitiveness and decreased differentiation opportunities, organizations must focus on analyzing and reducing their costs to maintain their market share and offer reliable services for a fair price. Costs associated with the road freight transport have been discussed in numerous pieces of academic literature. However, most studies present only a theoretical approach, which is not necessarily easy to apply in real conditions due to high complexity and an organization’s inability to continuously monitor external factors. This paper aims to provide a clear, real view of costs associated with providing the service of road freight transport, focusing on direct and indirect costs. Thus, a medium organization operating in the selected field will be analyzed to identify costs and their associated values, which will be used to calculate the cost per kilometer. These findings are not only relevant to the organization, but also to other practitioners and academicians seeking to understand the real costs that occur in this type of organization and paves the way for further research in cost reduction strategies.