Abstract This paper considers costing criteria to evaluate various single capacity and alternative capacity rules for allocating shared costs among transportation movements (i.e. determining fully allocated costs). The costing evaluation criteria are: (1) core allocations, (2) encourages internally efficient capacity decisions, (3) fairness, and (4) low computation costs. The principal conclusion of the paper is that alternative capacity rules for allocating shared-capacity costs among transportation movements are generally superior to single capacity rules that have been used by the Interstate Commerce Commission.


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    Titel :

    Fully allocated costing in U.S. regulated transportation industries


    Beteiligte:

    Erschienen in:

    Erscheinungsdatum :

    10.10.1982


    Format / Umfang :

    13 pages




    Medientyp :

    Aufsatz (Zeitschrift)


    Format :

    Elektronische Ressource


    Sprache :

    Englisch



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