Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometre
A、(i) only
B、(i) and (ii) only
C、(i) and (iii) only
D、(ii) and (iii) only
A、(i) only
B、(i) and (ii) only
C、(i) and (iii) only
D、(ii) and (iii) only
【参考答案及解析】
The vehicle cost per passenger-kilometre (i) is appropriate for cost control purposes because it combines the distance travelled and the number of passengers carried, both of which affect cost.The fuel cost for each vehicle per kilometre (ii) can be useful for control purposes because it focuses on a particular aspect of the cost of operating each vehicle.The fixed cost per kilometre (iii) is not particularly useful for control purposes because it varies with the number of kilometres travelled.
The vehicle cost per passenger-kilometre (i) is appropriate for cost control purposes because it combines the distance travelled and the number of passengers carried, both of which affect cost.The fuel cost for each vehicle per kilometre (ii) can be useful for control purposes because it focuses on a particular aspect of the cost of operating each vehicle.The fixed cost per kilometre (iii) is not particularly useful for control purposes because it varies with the number of kilometres travelled.