MULTIPLE-SERVICE COSTING

The problems of costing, and pricing periodic demands for services, known as the peak load problem, has been widely studied, with relatively little success, largely within the framework of the marginal costing approach of micro-economics. A report is presented on the application of a new method called Multiple-Service Costing, to the internal fixed cost allocation procedures within an airline. This new method of allocating the fixed costs of services, to the demands, is based on considering the interacting system of supply and demand as a whole. An illustrative example of the method applied to charging computer time is described. The actual use of the method in an airline, for the calculation of flight check-in charges is reported.

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  • Corporate Authors:

    Pergamon Press, Incorporated

    Maxwell House, Fairview Park
    Elmsford, NY  United States  10523
  • Authors:
    • Johnson, A P
  • Publication Date: 1978-6

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Filing Info

  • Accession Number: 00183976
  • Record Type: Publication
  • Source Agency: Engineering Index
  • Files: TRIS
  • Created Date: Feb 27 1979 12:00AM