Kubiak, Bernard2017-04-152017-04-151989This note provides a concise summary or the author's work entitled "Problems concerning "the variability or costs in the road haulage industry". Analysis or a large number or variables about ~ch data might reasonably be expected to be avaiTable· is used to develop cost models containingrelative.1,y rew variables. Linear and log~linear models.are fitted by regression according to a taxonomic procedtirefn which a criterion based on a measure of distance between standardised variables is used in deciding which variables to· include. Use of the resultirigestimated costs in 'the context of break-even analysis in 'the management or road haulage undertakings is discussed.enText