Citation

Riverson JDN, Sinha KC, Scholer CF. Transp. Res. Rec. 1986; 1055: 26-33.

Copyright

(Copyright © 1986, Transportation Research Board, National Research Council, National Academy of Sciences USA, Publisher SAGE Publishing)

DOI

unavailable

PMID

unavailable

Abstract

Costing highway maintenance for both budgeting and performance reporting is a critical problem, particularly for counties and other local highway agencies. In Indiana, guidelines are available for preparing county highway accounts. However, the success with implementation has varied among counties. Road maintenance costs calculated for four Indiana counties are presented. The effects of management practices and policies such as grading frequency, regraveling, and equipment use on maintenance costs of unpaved roads are discussed. In the analysis presented, traffic volume is found to be an important consideration, especially in determining grading frequencies. However, another important factor, road condition or performance, is seldom routinely measured by Indiana counties. Although the condition of unpaved roads is not discussed in detail in this paper, it is considered important to monitor road condition periodically and relate it to the maintenance strategies adopted. The problems of data collection and accurate maintenance costing are traced to deficiencies in the accounting system, which does not enable costing by activity, road type, or location. An improvement in the maintenance cost accounting system is considered necessary for better cost control as well as accurate life-cycle costing.

Record URL:
http://onlinepubs.trb.org/Onlinepubs/trr/1986/1055/1055-004.pdf

Language: en

Keywords

ROADS AND STREETS; COST ACCOUNTING; HIGHWAY ADMINISTRATION - Financing