ABSTRACT
In addition to cost center costing, another form of
individual carrier costing is resource costing.
Resource costing refers to determining the minimum
amounts of various resources that a carrier would
require in providing a given amount of service (or
services) and then determining the cost of these
resources to be incurred by the carrier. In Chapter
2, the relationship between the minimum amount of a
given resource employed by a carrier and the amounts
of various types of shipments and passengers to be
transported was referred to as a resource function
(or equation 2.1) of the carrier.
