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  2. Cost of transport - Wikipedia

    en.wikipedia.org/wiki/Cost_of_transport

    The metabolic cost of transport includes the basal metabolic cost of maintaining bodily function, and so goes to infinity as speed goes to zero. [1] A human achieves the lowest cost of transport when walking at about 6 kilometres per hour (3.7 mph), at which speed a person of 70 kilograms (150 lb) has a metabolic rate of about 450 watts. [1 ...

  3. Railway costing - Wikipedia

    en.wikipedia.org/wiki/Railway_Costing

    Using unit costs from current operating data and current accounting and operating information, it is possible to develop costing information for the railway. This costing information may be used to estimate the operating cost of a new line and to determine whether it is economically viable.

  4. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    Labor costs are direct costs, that is, they can be identified among the total cost and assigned to a certain cost objective. [1] Labor costs are defined by categories (e.g. service labor or manufacturing labor), the attribution of a labor rate for each category, and a certain number of labor hours. [1]

  5. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

  6. Generalised cost - Wikipedia

    en.wikipedia.org/wiki/Generalised_cost

    This is a function of w (in the transport economic model, w is a measure of road standard or public transport service level, both of which are related to capacity). When the free-flow journey time is known, u(w) can be calculated as the product of the journey time ( t ) in uncongested conditions and the opportunity cost of the traveller's time ...

  7. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale. This gives a weighted-average unit cost that is applied to the units in the ending inventory. There are two commonly used average cost methods: Simple weighted-average cost method and perpetual weighted-average cost method. [2]

  8. Economic cost - Wikipedia

    en.wikipedia.org/wiki/Economic_cost

    Fixed cost (TFC) are the costs of the fixed assets those that do not vary with production. [6] Total fixed cost (TFC) Average cost (AC) are total costs divided by output. AC = TFC/q + TVC/q Average fixed cost (AFC) is equal to total fixed cost divided by output i.e. AFC = TFC/q. The average fixed cost function continuously declines as ...

  9. Farebox recovery ratio - Wikipedia

    en.wikipedia.org/wiki/Farebox_recovery_ratio

    Please note that, the "operating ratio" (Japanese: 営業係数 Korean: 영업계수) commonly published by some Asian systems is different from farebox recovery ratio even after inverting the number to turn cost per unit revenue into revenue per unit cost, as that figure includes all operating revenue instead of only the fare revenue.