A standalone-cost costing methodology for a multiservice transit firm |
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| Institution: | 1. Empa, Swiss Federal Laboratories for Materials Science and Technology, Laboratory for Concrete & Asphalt, Überlandstrasse 129, 8600 Dübendorf, Switzerland;2. EPFL, STI IMX LMC, MXG 230, Station 12, CH-1015 Lausanne, Switzerland;3. Department of Chemistry and Interdisciplinary Nanoscience Center, Aarhus University, Langelandsgade 140, DK-8000 Aarhus C, Denmark;4. Paul Scherrer Institute, Laboratory for Waste Management, Forschungsstrasse 111, 5232 Villigen PSI, Switzerland;5. Center for X-ray Analytics, Swiss Federal Laboratories for Materials Science and Technology, Überlandstrasse 129, 8600 Dübendorf, Switzerland;6. University of Bern, Institute of Geological Sciences, Rock-Water Interaction Group, Hochschulstrasse 6, 3102 Bern, Switzerland;7. NTNU, Department of Structural Engineering, 7491 Trondheim, Norway |
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| Abstract: | Every multiservice transit firm faces the problem of determining the share of the firm's costs to be borne by each service. A standalone-cost costing methodology for determining such cost shares is proposed. This costing methodology may also be used to investigate the cost efficiency or inefficiency of a multiservice transit firm. The applicability of the methodology is demonstrated in applying it to a multiservice public transit firm, the Tidewater Transportation District Commission, by estimating standalone costs using a statistical cost function for the organization. In addition to multiservice transit firms, the methodology may also be applied to any type of multiservice transportation firm. |
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