Cost Reporting of the Transport Company and its Use in Decision-making

This paper deals with the problematic of cost reporting at the condition of transport company and its importance in decision making tasks. So important part of cost reporting is the classification of cost into variable items, specific fixed and enterprise fixed costs with the aim to use them for determining the break-even point analysis. The point of the proposed methodology is optimization of routes for the transportation of logs in order to maximize the coefficient of rides utilization and contribution margin to 1 km distance.