College of Business and Economics

Johannesburg Business School

Department of Transport and Supply

Chain Management

Learning Guide
ROAD FREIGHT TRANSPORT COSTING
AND DISTRIBUTION
TRE8X10

PROF G PRINSLOO

2021

Copyright © University of Johannesburg, South Africa

Printed and published by the University of Johannesburg

© All rights reserved.

Apart from any fair dealing for the purpose of research, criticism or review as permitted under the Copyright Act 98 of
1978, no part of this material may be reproduced, stored in a retrieval system, transmitted or used in any form or be
published, redistributed or screened by any means electronic, photocopying, recording or otherwise without the prior
written permission of the University of Johannesburg.

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TABLE OF CONTENTS

1. INTRODUCTION................................................................................................................................. 3
1.1 Welcome.......................................................................................................................................... 3
1.2 School/Department information....................................................................................................... 4
1.3 Lecturer information......................................................................................................................... 4
1.4 Purpose and use of this learning guide............................................................................................ 4
2. MODULE AND PROGRAMME INFORMATION..................................................................................6
2.1 The place of the programme in the academic disciplinary progression............................................6
2.2 Module name, code, NQF level, NQF credits and prerequisites......................................................7
2.3 Module purpose, outcomes, assessment criteria and sources and learning activities.....................8
3. ADMINISTRATIVE AND ORGANISATIONAL INFORMATION.........................................................10
3.1 Prescribed course material............................................................................................................ 10
3.2 Work schedule for the semester.................................................................................................... 10
3.3 Tutor classes................................................................................................................................. 10
3.4 Class attendance........................................................................................................................... 10
3.5 BlackBoard access and use........................................................................................................... 11
3.6 Consulting times............................................................................................................................ 11
3.8 Composition/calculation of semester and final mark......................................................................12
3.9 Access to the last summative assessment opportunity..................................................................12
3.10 Access to replacement/supplementary assessment opportunities (semester tests & exams).......13
3.11 Collection of assessment scripts and request/application for remarking........................................13
3.12 Grievances and appeals................................................................................................................ 13
4. STUDY COMPONENT (LEARNING UNITS).....................................................................................13
4.1 Learning unit 1............................................................................................................................... 13
4.2 Learning unit 2............................................................................................................................... 13
4.3 Learning unit 3............................................................................................................................... 14
4.4 Learning unit 4............................................................................................................................... 14
5. Annexure A............................................................................................................................................ 14
Assignment Topics.................................................................................................................................... 14

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1. INTRODUCTION
1.1 Welcome

College of Business and Economics

The University of Johannesburg's College of Business and Economics (CBE) was launched on 1 July
2018. The College of Business and Economics is strategically positioned in Johannesburg to be at the
centre of regeneration in Africa through socio-economic transformation. The College continues to offer a
range of exciting programmes, enhancing the profile of management education in Africa, as well as
globally, contributing to the University of Johannesburg's vision of promoting Pan-Africanism. The
College emerged from the former Faculty of Management and the former Faculty of Economic
and Financial Sciences, since the University's ambition and ability to drive socio-economic transformation
aligns well with global best-practice in business and economics education. The new structure enables the
combination of substantial and well-established programmes serving both the private and public sector
which will enhance the synergies that exist amongst the various disciplines in the legacy Faculties.

Welcome to an interesting and exciting journey in the world of Road Transport Costing and
Distribution._____________________________

On behalf of the Department of Transport and Supply Chain Management you are heartily welcomed to
the College of Business and Economics of the University of Johannesburg. We trust that the information
contained in this module will find meaningful application in your career.
Road Transport Costing and Distribution is designed for multimodal teaching, learning and assessment.
This means that learning is facilitated by various support resources, e.g. face-to-face contact, technology
utilisation, and self-study.

Departmental vision and context

Since 1968, the Department of Transport and Supply Chain Management has continuously researched
and developed new programmes and in recent times implemented programmes that meet the
Government’s policy of upliftment and empowerment.

The Department offers programmes that allow students from diverse educational backgrounds to
specialise in transport economics and logistics management. These programmes range from the
undergraduate degrees and postgraduate study opportunities where entry requirements are based on
traditional selection criteria, to the certificate and diploma programmes where less formal prior
educational qualifications are required.

The programmes are tailored to give students a strong theoretical foundation enabling successful
students of all ages, groups and backgrounds to acquire highly regarded diplomas/certificates in transport
and logistics management.

Vision
To provide a comprehensive range of world-class education, training and research programmes for the
domestic and international transport and supply chain community.

Mission
We are committed to:
 Ensuring academic excellence
 Providing well-articulated, comprehensive, flexible and quality programmes
 Serving and partnering with our stakeholders in the domestic and international transport and supply
chain community
 Maintaining a high level of customer satisfaction
 Attracting, selecting, developing and retaining quality staff
 Excellence
 Customer satisfaction
 Integrity
 Respect

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1.2 School/Department information
 Name of School: School of Management
 Exec Dean: Prof D van Lill
 Name of Department: Transport and Supply Chain Management
 Head of Department: Dr N Pisa
 Department Secretary: Ms R Ramsaroop
 Programme Manager: Dr P Kilbourn
 Programme Co-ordinator: Ms A Kasoojee
Tel: 011 559 2464
Email: adeelak@uj.ac.za

1.3 Lecturer information

 Lecturer: Dr JN Mageto
 UJ Department: Transport and Supply Chain Management
Office: D Ring 703
Telephone 0115597711
E-mail: joashm@uj.ac.za

1.4 Purpose and use of this learning guide

 The purpose of this learning guide is to provide students with important administrative, organisational
and module information and as such, a frame of reference and road map to guide students in their
planning and preparation in this module through the semester. It is of critical importance that
students continually refer to the learning guide throughout the semester.
 The learning guide and textbook are not substitutes for lectures/tutorials. The learning guide,
textbook, other learning material, lectures, assessments and other activities comprise an inclusive
and integrated learning experience aimed at achieving the outcomes of this module. Attendance at
lectures is crucial, as lectures do not only allow for more guidance and direction regarding the scope
of the module, but also allows for meaningful engagement which is expected to facilitate an in-depth
understanding of the core issues covered in the module.

1.5 Student conduct (academic honesty, rules of engagement, etc.)

 The Student Conduct Code is about your role as a student in the UJ community.
 The aim of the code is to foster a learning environment that is fair, unbiased and where every
student is treated with dignity and respect.
 Facilitating this learning in a fair, unbiased, and consistent manner, where every students is
treated with dignity and respect and is afforded all procedural protections by the Student Conduct
Code.
 The code of conduct is maintained through academic integrity as an essential element of the
education experience and extends to the student’s education about self-accountability and social
responsibility. 
 Attendance, participation, and other responsibilities on the part of students and lecturers:
 Students are expected to attend all lectures and tutorials.
 If you miss a lecture, it is your responsibility to contact your lecturer beforehand to explain the
circumstances.
 You are expected to do the assigned readings prior to a lecture, and to come to class
prepared.
 Participation in lectures is required whenever possible and should reflect your preparation.
 Please refrain from talking during the lecture unless taking part in the overall discussion, as it
is disruptive to both students and the lecturer.
 If you are using your computer, tablet or mobile phone for other activities during class, you
will be asked to leave, since active computer screens are a distraction for others.

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  Special arrangements will be made for students with special needs who need to make use of
computer and/or other technologies. Please liaise with your coordinator in this regard.
 All assignment deadlines and test dates will be clearly communicated to students during
lectures and on Blackboard.
o All assignments must follow precise guidelines as given by your lecturer. 
o Assignments are to be written in Harvard format and submitted online via Turnitin. 
No hardcopies, emails or assignments slipped under doors will be accepted. 
o Academic dishonesty, including plagiarism and other types of academic deception,
can result in serious consequences, such as a zero grade or expulsion from the
university. Please refer to the Plagiarism policy.
o Any assignment handed in after the due date will be penalised 10% per day. No
exceptions.
o No assignment will be accepted after seven days (including Saturday and Sunday)
without medical documentation.
 All email correspondence should have the course code of the course in question in the subject
heading.
o Please ensure that your email message is addressed to your lecturer and that it includes
your own name and student number.
o Students must use formal English when corresponding via email.
o Students are expected to communicate in a professional manner.

Plagiarism
The Department of Transport and Supply Chain Management at the University of Johannesburg places
great emphasis on integrity and ethical conduct in the preparation of assignments. It is very important to
us that all of our students know how secondary material should be used, as well as the scholarly method
of presenting and acknowledging references. Plagiarism is the unacknowledged use of the words or
ideas of others. It is tantamount to academic theft, and is therefore a very serious offence. To plagiarise
means to use the words or ideas of another to create the false impression that these words and ideas are
your own. In order to avoid committing plagiarism, you must, at all times, acknowledge the source from
which you have borrowed certain words or ideas. The use of any software programmes to avoid the
detection of plagiarism “spinning” constitutes academic fraud which is a punishable offense. If after
reading this warning about plagiarism you are still uncertain about how to avoid committing plagiarism,
you should speak to your lecturer about it before your assignment is submitted. Students who submit
assignments in which plagiarism can be demonstrated will be referred to the Dean of the College for
disciplinary action.

Students have the right to:

 A university experience and environment that is safe and secure, conducive to learning and
free from discrimination, assault, harassment, intimidation, threats, bullying, coercion, initiation
or any other inappropriate behaviour.
 Enjoy within the University the freedom of opinion, expression, belief, and political association
to the extent that these freedoms do not interfere with the rights of others or violate other
University policies and procedures.
 Belong to any lawful association of his or her choice and shall not be subject to any prejudicial
action by any member of the University community for so belonging.
 Assemble and participate in orderly and peaceful demonstrations within the University
regulations.
 Appropriate access to facilities, resources and materials that will support student engagement
and learning.
 Quality education.
 Student representation.
 Guidance, instruction and support from well-informed staff.

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  Be recognised as an individual member of the University community, with all associated rights
of access to the University services and facilities.
 Be treated fairly and ethically, with respect and dignity.
 Study in an environment committed to the principles of equity and equality of opportunity and
the recognition of diversity.
 Have access to education, services and representation regardless of gender or gender history,
sexual orientation, race, political conviction, religious conviction, disability, age, language,
ethnicity and socio-economic status.
 Equal treatment by the University.
 Be free from sexual solicitation or advance made by a person in a position to offer or deny the
student an academic advantage or any opportunity pertaining to the status of the student,
where this person knows or ought reasonably to know that this solicitation is unwelcome.
 Safe and suitable conditions of learning and study.
 Evaluation of their performance in a programme that is fair and reasonable, and shall reflect the
content of the programme.

Students have the responsibility to: 

 Contribute to a University Community that is supportive of its members’ academic pursuits in
learning and research.
 Have a professional and responsible attitude; attend classes regularly, arrive on time and study
diligently.
 Work hard on their academic work and ask advice and help if they experience difficulties with
their academic programme or any other problems that may affect that work.
 Fulfil their academic obligations timeously and diligently.
 Inform the University about any disabilities they have that require them to be provided with
additional support.
 Behave with dignity and respect towards staff, fellow students and visitors to UJ and display
responsible attitudes at all times.
 Take responsibility for their personal health.
 Take responsibility for seeking help if problems arise.
 Respect all other users of recreational and sports facilities.
 Act at all times in a way that respects the rights and privileges of others.
 Behave responsibly towards members of the off-campus community in which they reside and
respect their rights.
 Respect University property and the property of others.
 Complete administrative obligations on time and pay any fees, charges or fines as they fall due.
 Refrain from making any false allegations against any member of UJ.
 Approach their studies with enthusiasm and a willingness to learn.
 Act with honesty and integrity in fulfilment of their academic obligations, and generally.
 Respect the diversity of the University.
 Act in an environmentally responsible manner and contribute to a clean and litter-free
environment.
 Take advantage of the extra-curricular opportunities and support services the University
provides.
 Consume alcohol responsibly.

Class attendance
 Class attendance will be monitored for every lecture.
 Attendance and class participation will be taken into account should a decision have to be taken
on whether you should be promoted or not in marginal cases.

2. MODULE AND PROGRAMME INFORMATION

2.1 The place of the programme in the academic disciplinary progression

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2.2 Module name, code, NQF level, NQF credits and prerequisites

Module information
MODULE NAME Road Transport Costing and Distribution
TRE8X10
MODULE CODE
None
Pre-requisites for module

Module NQF level 8

NQF Credits
12
(Calculated according to notional hours)

Duration of module (Weeks/Semester) 1 Semester

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2.3 Module purpose, outcomes, assessment criteria and sources and learning activities

Purpose of the module

The purpose of this module is to introduce the student to the importance of road freight transport in the distribution of goods. Students will be required to apply
operational and management principles with respect to cost control in road freight transport management. Lastly, students will have to analyse and evaluate
information in order to solve problems in a road transport environment.
MODULE LEARNING UNITS Learning Unit Outcomes ASSESSMENT CRITERIA
OUTCOMES
By the end of this learning experience, the student
By the end of the be able to …
module, the
student should be
able to …
MO1: explain the STUDY UNIT 1: LO1: Link logistics, transport, distribution and AC1: Correctly analyse the difference between management
techniques of vehicle ROAD TRANSPORT supply chain accounting and financial accounting;
costing, COSTING LO2: Describe elements of decision making. AC2: Evaluate in detail: continuous improvement,
MO2: discuss the use LO3: Analyse purposes for which costing is benchmarking and employee empowerment;
of cost accounting in used. AC3: describe resource planning systems and how it affects
transport LO4: Describe different costing systems. management;
LO5: Identify relevant costs. AC4: Analyse:
management,
LO6: Analyse the difference between  direct costs
MO3: describe the
traditional and activity-based costing (ABC).  indirect costs
role of budgeting in
 overheads
transport decision
 fixed costs
making.
 distinguish between arbitrary and cause-and-effect
allocations;
 Give reasons for under- or over-recovery of overheads.
AC5: compare three systems of cost assignment;
AC6: identify what are relevant costs;
AC7: attribute characteristics to cost drivers;
AC8: debate how ABC can be used in service organisations;

STUDY UNIT 2: ROAD LO1: Make special pricing decisions.
FREIGHT COSTING AND LO2: Evaluate risk and uncertainty.
DECISION MAKING LO3: Construct objectives of capital
budgeting.
LO4: Characterise “time value of money”.
LO5: What should be taken into account
when evaluating projects?
LO6: Explain the effect of inflation on capital
investment
AC1: explain why the book value of vehicles is important;
AC2: describe five steps in the theory of constraints;
AC3: dissect:
 risk
 uncertainty
AC4: measure risk;
AC5: outline what “time value of money” is;
AC6: describe the capital investment process;
AC7: evaluate projects with unequal lives;
AC8: Appraise the role of inflation on capital investment;

STUDY UNIT 3: ROAD
VEHICLE COSTING AND
CONCEPTS
AC9: Appraise the measurement of risk in a project.
LO1: Analyse the different road freight vehicle AC1: identify the various vehicle concepts;
combinations. AC2: calculate annual cost from given cost data:
LO2: Calculate annual fixed costs for a road  cost of capital
freight vehicle.  depreciation
LO3: Calculate variable costs for a road
 insurance
freight vehicle.
LO4: Apply cost information for road freight  on vehicle – staff costs
vehicles.  overheads
 licence costs

AC3: calculate annual costs from given cost data:

 fuel costs
 lubricants
 maintenance
 tyres.

STUDY UNIT 4: ROAD
FREIGHT BUDGETING
LO1: Explain the place of budgeting in
planning and control.
LO2: Analyse the stages of budgeting.
LO3: Prepare a functional budget.
LO4: Analyse zero-based budgeting.
LO5: Explain kaizen costing.
LO6: Prepare benchmarking cost description.
AC1: debate the term budget;
AC2: dissect long range planning;
AC3: investigate “rolling” budget;
AC4: appraise zero-based budgeting;
AC5: examine kaizen costing;
AC6: debate benchmarking from a costing view point;
AC7: probe environmental cost management.

FURTHER MODULE OUTCOMES

At the end of this module, the student should be able to:
 distinguish between management accounting and financial accounting;
 analyse the meaning of different cost items;
 explain why different cost information is required for different purposes;
 compare the difference between activity based and traditional costing systems;
 examine measures of risk;
 comment on the capital investment process;
 explain how budgeting fits into the overall planning and control framework;
 distinguish between various road freight vehicle concepts;
 calculate (according to structured data) the annual fixed cost of a vehicle;
 calculate (according to structured data) the annualised variable cost of a vehicle;
 calculate (according to structured data) the total cost of a vehicle;
 express various cost items as a percentage of total cost.
3. ADMINISTRATIVE AND ORGANISATIONAL INFORMATION
3.1 Prescribed course material

Road Freight Association: Vehicle Cost Schedule Ed 55 April 2018/9

Colin Drury: Management and Cost Accounting. 8th Edition,

Chapters 1, 2, 3, 9, 10, 11, 12, 13, 14, 15, 23.

Additional sources to consult:

 Further resources available - please refer to “2021 Bcom Honours Transport Economics and
Logistics Management Student Manual”, page 23 (accessible on Blackboard)
 Prescribed and recommended resources, e.g. textbook/ CD, book chapters, journal articles,
internet resources, etc.
 Blackboard and tablets (Online learning support)

3.2 Work schedule for the semester

LU DATE LO/UNIT TOPIC REFERENCE
Study Unit 1
LO1: Describe elements of decision making.
LO2: Analyse purposes for which costing is used.
1 21 July LO3: Describe different costing systems. Drury Chapter 1, 2, 3
LO4: Compare the difference between tradition and activity-based
costing.

LO5: Identify relevant costs.

Drury Chapter 9, 10,
LO6: Applications of relevant cost approach
2 4 August 11
LO7: Analyse the difference between traditional and activity-based
costing (ABC).
Study Unit 2
LO1:
LO2: Evaluate risk and uncertainty. Drury Chapter 12,
3 18 August
LO3: Construct objectives of capital budgeting. 13, 14
LO4: Characterise “time value of money”.

LO5: What should be taken into account when evaluating projects? Drury Chapter 13, 14
4 1 September
LO6: Explain the effect of inflation on capital investment
Study Unit 3
LO1: Analyse the different road freight vehicle combinations.
5 29 September LO2: Calculate annual fixed costs for a road freight vehicle. RFA Cost Schedule
LO3: Calculate variable costs for a road freight vehicle.
LO5: Apply cost information for road freight vehicles.
Study Unit 4
LO1: Explain the place of budgeting in planning and control.
6 6 October LO2: Analyse the stages of budgeting. Drury Chapter 15, 23
LO3: Prepare a functional budget.

LO4: Analyse zero-based budgeting.

LO5: Explain kaizen costing. Drury Chapter 15, 23
7 20 October
LO6: Prepare benchmarking cost description.

Please refer to the BCOM HONOURS STUDENT MANUAL 2021 on Blackboard for information
regarding assignment guidelines, plagiarism etc.
3.3 Tutor classes
Not applicable to Honors programs

3.4 Class attendance

Lecture times
DAY TIME VENUE

Tuesday 17:10 online

You are strongly advised to:

 Prepare for and attend all lectures
 Complete all the listed assignments and assessments
 Participate in class and Blackboard discussions

Class
 Class attendance will be monitored for every lecture.
 Attendance and class participation will be taken into account should a decision have to be taken on
whether you should be promoted or not in marginal cases.

3.5 BlackBoard access and use

 Slides will be placed on Blackboard after a lecturing. Slides are not sufficient preparation for
assessment.
 Assignments need to be submitted via Turnitin and will be marked on Blackboard.

3.6 Consulting times

Lecturer consulting hours
Consulting hours are scheduled as follows:
 By appointment
 NB For general administrative issues please contact Ms. A Kasoojee on (011) 559 2464 or
adeelak@uj.ac.za
 Refer to Blackboard for additional information.

3.7 Assessment programme for the semester

 This module follows a traditional assessment programme

 Assessment opportunity Date Mark Assessment method

weighting
Semester assessment 22 September 60% Test
Supplementary assessment 30 September Test
Assignment 17 August 40% Assignment

Semester tests
Two official tests and a supplementary test have been scheduled on the following dates:

Test: Date: Time: Venue:

22 September TBC
SEMESTER ASSESSMENT Online
SUPPLEMENTARY 30 September TBC
Online
ASSESSMENT

 You are compelled to write the two official tests on the above dates.
 There is no supplementary on a supplementary.

Assessment will be implemented in the following way:

 Informal class tests
 Written assignments
 Oral presentations
 Self-assessment (model answers will be given)
 Group-assessments
 Two semester tests
 A three-hour written examination

Assignment
• Please see assignment guidelines – page 26 in the Bcom Honours Student Manual 2021 on
Blackboard
• Please note that all assignments must be submitted via Turnitin and the assignment will be marked
via Turnitin. No hard copies.
• A maximum 25% similarity score from your Turnitin originality report will be deemed acceptable at
honours level.
• It should be noted that the maximum similarity score does not allow a student 20% worth of
plagiarism. As a student, any form of plagiarism is unacceptable and will be dealt with
accordingly. Please see page 15 in the Bcom Honours student manual 2021 on Blackboard. As a
student your best means of avoiding plagiarism is good academic writing practice and the correct use
of Harvard Referencing Technique.
• Please note that the generation of Turnitin evaluations may take some time and students should
consider this when planning the assignment. It is recommended that Turnitin online submission
should be effected at least 72 hours prior to the actual due date so that changes may be effected in
time, if required.
• The student must also keep an electronic copy of his/her assignment should it be required.
• Students must strictly adhere to assignment guidelines and to the assignment topic posted on
Blackboard and discussed in class.
• All assignment topics and submission dates will be posted on Blackboard. Dates are subject to
change. You will be informed of this via Blackboard.
• No late assignments will be accepted without a medical certificate and application form (see page 25
of the BCom Honours Student Manual 2021 on Blackboard).
• Feedback/marking grid/rubrics. page 34 of the BCom Honours Student Manual 2021 on Blackboard.

3.8 Composition/calculation of semester and final mark

Assessment Count
Semester Assessment/Supplementary Assessment 60%
Assignment 40%
Total 100%

 Class attendance will be monitored from time to time.

 Attendance and class participation will be taken into account should a decision have to be taken
on
whether you should be promoted or not in marginal cases.

Assessment Count
Semester Mark 50%
Examination Mark 50%
Final Mark 100%

3.9 Access to the last summative assessment opportunity

 A minimum semester mark of 40% is required for a student to gain access to the examination.
 The mark which you attain in the examination (possible 100 marks) is added to the semester mark
and you pass if you attain an average of 50% or more, subject to achieving a sub-minimum of 40% in
 the examination.
 Exam date: _ CHECK FINAL TIMETABLE ON BLACKBOARD
 Students are compelled to write the scheduled official exam on the above date and time.
 Should you not be able to write an exam as a result of illness, you must inform the College of
Business and Economics within three days from the exam date and submit a prescribed
application form, together with the necessary proof (i.e. medical certificate, affidavit, etc.) within
seven days in order to be considered for a supplementary exam. (on-line)
 To pass the examination, a final mark of at least 50% is required. To pass with a distinction, a final
mark of at least 75% is required.

3.10 Access to replacement/supplementary assessment opportunities (semester tests &

exams)

Supplementary tests
The supplementary test application is in the STUDENT MANUAL.
 You are compelled to write the two official tests.
 Should you not be able to write a test as a result of illness, you must inform the lecturer within three
days from the test date and submit a prescribed application form together with the necessary proof
(i.e. medical certificate, affidavit, etc.) within seven days in order to be considered for a
supplementary test. Please submit the sick note at the Reception located in D Ring 7. Please
complete the form in full.
 Students will only be assessed, however, on that part of the work that they have not been assessed
on due to illness.
 Take note: Only one supplementary test opportunity exists and no additional tests will be scheduled.
 The taking of a number of tests on the same day may not be offered as an excuse. Therefore, you
must plan your preparation in such a way as to make provision for a full study programme and test
period. Regular preparation is therefore essential for you to master all your work.

Accreditation/moderation
One internal examiner and one moderator with required qualifications and job related or learning area
experience will be appointed for this module by the Department of Transport and Supply Chain
Management. Once the internal examiner has assessed your examination, the moderator will undertake a
similar exercise to finalise your results.

3.11 Collection of assessment scripts and request/application for remarking

Please check online

3.12 Grievances and appeals

Appeals for Summative Assessment Opportunities (SAO) (semester tests)

All enquiries regarding assessment opportunities during the module must be dealt within a maximum of 5
working days from releasing the marks of the assessment.
Appeals for assessments during the module must be handled in the following order:
 Firstly – the departmental coordinator (Ms A Kasoojee)
 Secondly – the assessor (lecturer) ( Dr J Mageto)
 Thirdly – the departmental head (Dr N Pisa)
 Fourthly – the dean of the college (Prof D van Lill)

Appeals for Final Summative Assessment Opportunity (FSAO) (exams) must be handled in the
following way:
 The student must consult the lecturer or administrative coordinator for the department within 3 days
after the release of the marks or within the first 3 days of the start of the next module.
 If the appeal cannot be resolved, the student must formally apply at the College of Business and
Economics and pay a fee whereby the departmental head or divisional head will be informed to
appoint a moderator to re-assess the written assessment.
4. STUDY COMPONENT (LEARNING UNITS)
4.1 Learning unit 1
Prescribed literature
Management and Cost Accounting:
 Chapter 1
 Chapter 2
 Chapter 3

4.2 Learning unit 2

Prescribed literature
Management and Cost Accounting:
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14

4.3 Learning unit 3

Prescribed literature
Road Freight Association: Vehicle Cost Schedule April 2021

4.4 Learning unit 4

Prescribed literature
Management and Cost Accounting:
Chapter 15, 23.

5. Annexure A
Assignment Topics
Students are required to submit an assignment of which the “body” is required to be a minimum of
10 (ten) typed pages. The prescribed textbook by Drury may not be used as bibliography or
reference.

Students may choose any one of the following topics:

1. The utilization of Management Accounting and information in a Road Freight Transport
Enterprise.
2. Identification of different costs affecting a Road Freight Transport Enterprise.
3. Changes in operating cost related to Road Freight Transport.
4. Aspects related to pricing of Road Freight Transport Operations.
5. The utilization of budgets in a Road Freight Transport Enterprise.

Please refer to the BCOM HONOURS STUDENT MANUAL 2021 on Blackboard for Information
regarding assignment guidelines, plagiarism etc.