Activity-based costing (ABC) 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.
Anyone doing transportation-related business in California, or planning to, must be aware of the environmental requirements imposed by the country's biggest state, says Yvonne Sanchez, air resources engineer with the California EPA Air Resources Board.
