Activity-based Costing enables motor carriers to analyze different segments of their business for profitability, says Ken Manning, president of Transportation Costing Group. But pinning profitability down precisely can be very difficult in an industry where daily changes in the weather or road conditions or traffic congestion can push a shipment into the red. Widespread adoption of onboard recording devices will make the job easier, Manning says. [Run Time (Min:) 10:54]