TRB's National Cooperative Highway Research Program (NCHRP) Report 688: Determining Highway Maintenance Costs presents a process for determining a highway agency's full costs associated with performing highway maintenance.
The process described in the report can be applied to any specific maintenance activity and is designed to help ensure that the resulting full cost incorporates a fair share of both maintenance program and enterprise support costs.
The report also documents the application of the full-cost determination process for a number of highway agencies and different maintenance activities to demonstrate the types of options, exceptions, and decisions that would be needed in order to perform the full-cost calculation.
Table of Contents
|1.2 Objective and Research Approach||4-4|
|1.4 Introduction to Tenets of Full Cost Determination||5-5|
|1.5 Report Organization||6-6|
|2.3 Building the Full Cost Determination Process||10-15|
|2.4 Tenets of Full Cost Determination||16-19|
|3.1 Step 1: Gather and Classify Maintenance Program Activities and Expenditures||20-20|
|3.2 Step 2: Allocate Maintenance Support Expenditures to Line Activities||21-22|
|3.3 Step 3: Gather and Classify Enterprise Programs and Expenditures||23-23|
|3.4 Step 4: Allocate a Portion of Enterprise Support Expenditures to the Maintenance Program||24-24|
|3.5 Step 5: Combine Cost Categories to Derive Full Cost||25-25|
|3.6 Calculation Options and Exceptions||26-30|
|3.7 Additional Considerations||31-32|
|4.1 Full Cost Determination Process||33-33|
|4.2 Suggestions for Additional Research||34-34|
|Attachment - Recommended Process for Determining Full Cost of Highway Maintenance Activities||39-91|
|Abbreviations used without definitions in TRB publications||92-92|