Executive Briefings

The ABC's of Transportation Costing

Activity-based costing is an important financial tool for trucking companies, says Paul Dugent, vice president of pricing and traffic at Estes Express Lines. Dugent explains the cost elements used by less-than-truckload carriers and how those elements are applied in the complex practice of pricing - a practice that Dugent says "is more art than science." [Run Tiime (Min:) 11:19]

Activity-based costing is an important financial tool for trucking companies, says Paul Dugent, vice president of pricing and traffic at Estes Express Lines. Dugent explains the cost elements used by less-than-truckload carriers and how those elements are applied in the complex practice of pricing - a practice that Dugent says "is more art than science." [Run Tiime (Min:) 11:19]