Operating Costing – Transport, Hotel and Healthcare
Cost Accounting although has been traditionally associated with manufacturing companies, it is applicable for service companies as well. In the modern competitive market, with the increased importance of service sector, the need for cost accounting has also increased. The costing method applied in these (service) industries is known as ‘Operating Costing’.
The term service costing or operating costing refers to the computation of the total operational cost incurred on each unit of the intangible product. These intangible products or services can be either in the form of internal services that are carried out by industries as supporting activities for the manufacturing of goods, or in the way of external services that are offered as a significant product to the customers by the service sector companies.
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Operating costing is that form of operation costing which applies where standardized services are provided either by an undertaking or by a service cost centre within an undertaking. CIMA Terminology |
Profit-seeking service organisations include accountancy firms, law firms, management consultants, transport companies, banks, insurance companies and hotels. Almost all not-for-profit organisations - hospitals, schools, libraries and so on – are also service organisations. Service organisations also include charities and the public sector.
Specific characteristics of services are as follows:
Service costing versus other costing methods
Nature of Operating Costing: Ascertainment of Cost Unit
The main objective of operating costing is to compute the cost of the services offered by the organisation. For doing this, it is necessary to decide the unit of cost in such cases. One main problem with service costing is the ability to define a realistic cost unit that represents a suitable measure of the service provided. The cost units vary from industry to industry. Generally, two different kinds of cost unit are ascertained under service costing: Simple Cost unit and Composite Cost unit.
Simple Cost Unit:
The cost unit, which uses only one single parameter for measurement of the service cost, is termed as a simple cost unit. For example, in goods transport industry, cost per ton kilometer is to be ascertained.
Composite Cost Unit:
If the service is a function of two activity variables, a composite cost unit may be more appropriate. Hotels, for example, may use the ‘occupied bed-night’ as an appropriate unit for cost ascertainment and control. Each organisation will need to ascertain the Composite Cost Unit most appropriate to its activities.
| Simple Cost Unit | Composite Cost Unit |
| Water Supply ---- Per Kilo liter | Hospital Per Bed-Day / Per Patient - Day |
| Canteen ---- Per Meal / Per Person / Per Staff | Hotel Per Room - Day / Per Room - Night / Per Bed - Day |
| Road Maintenance ---- Per Kilometer | Electricity Per Kilowatt - Hour |
| Street Lighting ---- Per Lamp / Per Point | Entertainment in Cinema or Theater Per Ticket - Show |
| Private Transport ---- Per Kilometer / Per Hour / Per Trip / Per Passenger | Passenger Transport Per Tassenger - Kilometer / Per Passenger - Mile |
Composite unit may be computed in two ways. They are:
In both bases of computation of service cost unit, weightage is also given to qualitative factors rather than quantitative (which are directly related with variable cost elements) factors alone.
The formula to compute cost unit under service costing is:
Average cost per unit of service = Total costs incurred in the period/Number of service units supplied in the period
Illustration 48
Lorry starts with a load of 20 MT of Goods from Station ‘A’. It unloads 8 MT in Station ‘B’ and balance goods in Station ‘C’. On return trip, it reaches Station ‘A’ with a load of 16 MT, loaded at Station ‘C’. The distance between A to B, B to C and C to A are 80 Kms, 120 Kms and 160 Kms, respectively. Compute “Absolute MT- Kilometer” and “Commercial MT – Kilometer”.
MT = Metric Ton or Ton).
Solution:
Transport undertakings include goods transport organisations as well as passenger transport organisations. The cost unit is either ton kilometer or passenger kilometer. The meaning is cost of carrying one ton over a distance of one kilometer or cost of carrying one passenger for a distance of one kilometer. The costs are shown under the following heads:
Illustration 49
A transport service company is running five buses between two towns, which are 50 kilometers apart. Seating capacity of each bus is 50 passengers. The following particulars are obtained from their books for April 2022.
| Particulars | Amounts ₹ |
| Wage of drivers, conductors and cleaners | 2,40,000 |
| Salaries of office staf | 1,00,000 |
| Diesel oil and other oil | 3,50,000 |
| Repairs and maintenance | 80,000 |
| Taxation, insurance etc. | 1,60,000 |
| Depreciation | 2,60,000 |
| Interest and other expenses | 2,00,000 |
| Total | 13,90,000 |
Actually, passengers carried were 75% of seating capacity. All buses ran on all day of the month. Each bus made one round trip per day. Find out the cost per passenger kilometer.
Solution:
Operating Cost Statement for the month of April 2022
| Particulars | Amounts ₹ | Amounts ₹ |
| A. Standing Charges | ||
| ● Wages of drivers, conductors and cleaners. | 2,40,000 | |
| ● Salaries of office staff | 1,00,000 | |
| ● Taxation, insurance etc. | 1,60,000 | |
| ● Interest and other expenses | 2,00,000 | |
| ● Depreciation | 2,60,000 | |
| ● Total standing charges | 9,60,000 | |
| B. Running and Maintenance Charges | ||
| ● Repairs and maintenance | 80,000 | |
| ● Diesel oil and other oil | 3,50,000 | |
| ● Total running and maintenance charges | 4,30,000 | |
| C. Total cost [A+B] | 13,90,000 | |
| D. Cost per passenger kilometre* ₹13,90,000 / 5,62,500 passenger kilometers | 2.471 |
Working:
* Passenger kilometers are computed as below:
= Number of buses × Distance in one round trip × Seating capacity available × Percentage of seating capacity actually used × Number of days in a month × No. of trips
= 5 buses × 50 kilometers × 2 × 50 passengers × 75% × 30 days = 5,62,500 passenger-kms
Service costing is an effective tool in respect of hotel industry which run on commercial basis. Hence, it is necessary to compute the cost in order to determine the price of various services by the hotel and to find out the profit or loss at the end of a particular period.
In this case, the costs associated with different services offered may be identified and cost per unit may be worked out. The cost unit may be Guest - day or Room – day. For calculation of cost per guest day or room day, estimated occupancy rates at different point of time are taken into account, for example, peak season or lean season.
Illustration 50
Manar lodging home is being run in a small hill station with 50 single rooms. The home offers concessional rates during six off- season months in a year. During this period, half of the full room rent is charged. The management’s profit margin is targeted at 20% of the room rent. The following are the cost estimates and other details for the year ending on 31st March 20X1. [Assume a month to be of 30 days].
(i) Occupancy during the season is 80% while in the off- season it is 40% only.
(ii) Expenses:
Staff salary [Excluding room attendants] ₹ 2,75,000
Repairs to building ₹ 1,30,500
Laundry and linen ₹ 40,000
Interior and tapestry ₹ 87,500
Sundry expenses ₹ 95,400
(iii) Annual depreciation is to be provided for buildings @ 5% and on furniture and equipments @ 15% on straight-line basis.
(iv) Room attendants are paid ₹ 5 per room day on the basis of occupancy of the rooms in a month.
(v) Monthly lighting charges are ₹ 120 per room, except in four months in winter when it is ₹ 30 per room and this cost is on the basis of full occupancy for a month.
(vi) Total investment in the home is ₹ 100 lakhs of which ₹ 80 lakhs relate to buildings and balance for furniture and equipments.
You are required to work out the room rent chargeable per day both during the season and the off-season months on the basis of the foregoing information.
Solution:
Hospitals provide various medical services to the patients. Hospital costing is applied to determine the cost of these services. A hospital may have different departments catering to many services to the patients – such as:
Unit of Cost
Common unit of Costs of various departments are as follows:
Segregation of Cost
The costs of hospital can be divided into fixed costs and variable costs.
Fixed costs are based on timelines and irrespective of services rendered. For example, Staff Salaries, Depreciation on Building and Equipment, etc.
Variable costs vary with the level of services rendered. For example, Laundry Charges, Cost of Food supplied to patients, Power etc.
Illustration 51
Zenith Hospital runs a Critical Care Unit (CCU) in a hired building. CCU consists of 35 beds and 5 more beds can be added, if required.
Rent per month: ₹ 75,000
Supervisors - 2 persons @ ₹ 25,000 per month each
Nurses - 4 persons @ ₹ 20,000 per month each
Ward Boys - 4 persons @ ₹ 5,000 per month each
Doctors were paid ₹ 250,000 per month on the basis of number of patients attended and the time spent by them.
Other expenses for the year are as follows:
Repairs (fixed) – ₹ 87,000
Food to patients (variable) – ₹ 8, 80,000
Other services to patients (variable) – ₹ 3,00,000
Laundry charges (variable) – ₹ 6,00,000
Medicines (variable) – ₹ 7,50,000
Other fixed expenses – ₹ 10, 80,000
Administration expenses allocated – ₹ 10,00,000
It was estimated that for 150 days in a year 35 beds are occupied and 25 beds are occupied for 80 days only.
The hospital hired 750 beds at a charge of ₹ 100 per bed per day to accommodate the flow of patients.
However, this does not exceed more than 5 extra beds over and above the normal capacity of 35 beds on any day.
You are required to -
(a) Calculate profit per Patient day, If the hospital recovers on an average ₹ 2,000 per day from each patient
(b) Find out Break-even point for the hospital.
Solution:
Illustration 52
There are two warehouses for storing finished goods produced in a factory. Warehouse ‘A’ is at a distance of 10 kms. and Warehouse ‘B’ is at a distance of 15 kms from the factory. A fleet of 5 tonne lorries is engaged in transporting the finished goods from the factory. The records show that the lorries average a speed of 30 kms. per hour when running and regularly take 40 minutes to load at the factory. At warehouse ‘A’ unloading takes 30 minutes per load while at warehouse ‘B’ it takes 20 minutes per load.
Drivers’ Wages, depreciation, insurance and taxes amount to ₹ 18 per hour operated. Fuel oil, tyres, repairs and maintenance cost ₹ 2.40 per kilometer. You are required to draw up a statement showing the cost per tonne kilometer of carrying the finished goods to the two warehouses.
Solution:
Illustration 53
A transport service company is running 4 buses between two towns which are 50 miles apart. Seating capacity of each bus is 40 passengers. The following particulars were obtained from their books for April, 20X1.
| Amount (₹) | |
| Wages of Drivers, Conductors and Cleaners | 2,400 |
| Salaries of Office and Supervisory Staff | 1,000 |
| Diesel and oil and other oil | 4,000 |
| Repairs and Maintenance | 800 |
| Taxation, Insurance, etc. | 1,600 |
| Depreciation | 2,600 |
| Interest and Other Charges | 2,000 |
| 14,400 |
Actual passengers carried were 75% of the seating capacity. All the four buses ran on all days of the month. Each bus made one round trip per day. Find out the cost per passenger mile.
Solution:
Illustration 54
Mr. Sohan Singh has started transport business with a fleet of 10 taxies. The various expenses incurred by him are given below:
(i) Cost of each taxi ₹ 75,000
(ii) Salary of office Staff ₹ 1,500 p.m.
(iii) Salary of Garage’s Supervisor ₹ 2,000 p.m.
(iv) Rent of Garage ₹ 1,000 p.m
(v) Drivers Salary (per taxi) ₹ 400 pm.
(vi) Road Tax and Repairs per taxi ₹ 2,160 p.a.
(vii) Insurance premium @ 4% of cost p.a.
The life of a taxi is 3,00,000 km. and at the end of which it is estimated to be sold at ₹ 15,000. A taxi runs on an average 4,000 Km. per month of which 20% it runs empty, petrol consumption 9 Km. per litre of petrol costing ₹ 6.30 per litre. Oil and other sundry expenses amount to ₹ 10 per 100 Km.
Calculate the effective cost of running a taxi per kilometre. If the hire charge is ₹ 1.80 per Kilometre, find out the profit that Mr.Shoan may expect to make in the first year of operation.
Solution:
Illustration 55
Janata Transport Co. has been given a route 20 km. long for running buses. The company has a fleet of 10 buses each costing ₹ 50,000 and having a life of 5 years without any scrap value.
From the following estimated expenditure and other details calculate the bus fare to be charged from each passenger.
| (i) Insurance charges | 3 % p.a. |
| (ii) Annual tax for each bus | ₹ 1,000 |
| (iii) Total garage charges | ₹ 1,000 |
| (iv) Drivers’ salary for each bus | ₹ 150 p.m |
| (v) conductor’s salary for each bus | ₹ 100 p.m |
| (Vi) Annual repairs to each bus | ₹ 1,000 |
| (vii) Commission to be shared by the driver and conductor equally: 10% of the takings | |
| (viii) Cost of stationary | ₹ 500 p.m. |
| (ix) Manager’s salary | ₹ 2,000 p.m. |
| (x) Accountant’s salary | ₹ 1,500 p.m. |
| (xii) Petrol and oil | ₹ 25 per 100 km |
Each bus will make 3 round trips carrying on an average 40 passengers on each trip. The bus will run on an average for 25 days in a month. Assuming 15% profit on takings, calculate, the bus fare to be charged from each passenger.
Solution:
Illustration 56
Union Transport Company supplies the following details in respect of a truck of 5 tonne capacity
| Cost of truck | ₹ 90,000 |
| Estimated life | 10 years |
| Diesel, oil, grease | ₹ 15 per trip each way |
| Repairs and maintenance | ₹ 500 p.m. |
| Driver’s wages | ₹ 500 p.m. |
| Cleaner’s wages | ₹ 250 p.m. |
| Insurance | ₹ 4,800 per year |
| Tax | ₹ 2,400 per year |
| General supervision charges | ₹ 4,800 per year |
The truck carries goods to and from the city covering a distance of 50 kms. each way.
On outward trip freight is available to the extent of full capacity and on return 20% of capacity.
Assuming that the truck runs on an average 25 days a month, work out:
(a) Operating cost tonne-km.
(b) Rate for tonne per trip that the company should charge if a profit of 50% on freight is to be earned.
Solution:
Illustration 57
XYZ Ltd. runs a holiday home. For this purpose, it has hired a building at a rent of ₹ 10,000 per month along with 5% of total taking. It has three types of suites for its customers, viz., single room, double rooms and triple rooms.
Following information is available:
| Type of suite | Number | Percentage of occupancy |
| Single room | 100 | 100% |
| Double rooms | 50 | 80% |
| Triple rooms | 30 | 60% |
The rent of double rooms suite is to be fixed at 2.5 times of the single room suite and that of triple rooms suite as twice of the double rooms suite.
The other expenses for the year 20X1 are as follows:
| Particulars | ₹ |
| Staff salaries | 14,25,000 |
| Room attendants’ wages | 4,50,000 |
| Lighting, heating and power | 2,15,000 |
| Repairs and renovation | 1,23,500 |
| Laundry charges | 80,500 |
| Interior decoration | 74,000 |
| Sundries | 1,53,000 |
Provide profit @ 20% on total taking and assume 360 days in a year.
Calculate the rent to be charged for each type of suite.
Solution:
Illustration 58
Angel Holiday Home runs in a small hill station with 100 single rooms. The home offers concessional rates during six off season months in a year. During this period, half of the full room rent is charged. The management’s profit margin is targeted at 20% of the room rent. The following are the cost estimates and other details for the year ending on 31st March 20X1 [Assume a month as 30 days].
(i) Occupancy during the season is 80% while in the off- season it is 40% only.
(ii) Total investment in the home is ₹ 200 lakhs of which 80% relate to buildings and balance for furniture and equipment.
(iii) Expenses:
| Particulars | ₹ |
| Staff salary [Excluding room attendants] | 5,50,000 |
| Repairs to building | 2,61,000 |
| Laundry charges | 80,000 |
| Interior | 1,75,000 |
| Miscellaneous expenses | 1,90,800 |
Annual depreciation is to be provided for buildings @ 5% and on furniture and equipment @ 15% on straight-line basis.
(v) Room attendants are paid ₹10 per room day on the basis of occupancy of the rooms in a month.
(vi) Monthly lighting charges are ₹ 120 per room, except in four months in winter when it is ₹ 30 per room and this cost is on the basis of full occupancy for a month.
You are required to work out the room rent chargeable per day both during the season and the off-season months on the basis of the foregoing information.
Solution:
Working Notes
Total Room days in a year
| Season | Occupancy (Room-days) | Equivalent Full Room charge days) |
| Season – 80% occupancy | 100 Rooms × 80% × 6 months × 30 days in a month = 14,400 Room Days | 14,400 Room Days × 100% = 14,400 |
| Off-season – 40% occupancy | 100 Rooms × 40% × 6 months × 30 days in a month = 7,200 Room Days | 7,200 Room Days × 50% = 3,600 |
| Total Room days | 14,400 + 7,200 = 21,600 Room Days | 18,000 Full Room days |
Lighting Charges
It is given in the question that lighting charges for 8 months is ₹ 120 per month and during winter season of 4 months it is ₹ 30 per month. Further it is also given that peak season is 6 months and off season is 6 months.
Being Hill station, winter season is to be considered as part of off-season. Hence, the non-winter season of 8 months include: peak season of 6 months and off-season of 2 months.
Hence, the lighting charges are calculated as follows:
| Season | Occupancy (Room-days) |
| Season & Non-winter – 80% Occupancy | 100 Rooms × 80% × 6 months × ₹ 120 per month = ₹ 57,600 |
| Off-season & Non-winter – 40% Occupancy (8 – 6 months) | 100 Rooms × 40% × 2 months × ₹ 120 per month = ₹9,600 |
| Off-season & winter – 40% Occupancy months | 100 Rooms × 40% × 4 months × ₹ 30 per month = ₹ 4,800 |
| Total Lighting charges | ₹ 57,600 + 9,600 + 4,800 = ₹ 72,000 |
Statement of total cost
| Particulars | ₹ |
| Staff salary | 5,50,000 |
| Repairs to building | 2,61,000 |
| Laundry & Linen | 80,000 |
| Interior | 1,75,000 |
| Sundries Expenses | 1,90,800 |
| Depreciation on Building (₹ 200 Lakhs × 80% × 5%) | 8,00,000 |
| Depreciation on Furniture & Equipment (₹ 200 Lakhs × 20% × 15%) | 6,00,000 |
| Room attendant’s wages (₹ 10 × 21,600 room days ) | 2,16,000 |
| Lighting charges | 72,000 |
| Total cost | 29,44,800 |
| Add: Profit Margin (20% on Room rent or 25% on Cost) | 7,09,200 |
| Total Rent to be charged | 36,81,000 |
Computation of Room Rent per day
= Takings/Equivalent Full Room Rent days = ₹ 36,81,000/ 18,000 = ₹ 204.50
∴ Room Rent during season = ₹ 204.50
and, Room Rent during Off-Season = ₹ 204.50 x 50% = ₹ 102.25
Illustration 59
Manar lodging home is being run in a small hill station with 50 single rooms. The home offers concessional rates during six off- season months in a year. During this period, half of the full room rent is charged. The management’s profit margin is targeted at 20% of the room rent. The following are the cost estimates and other details for the year ending on 31st March 20X1. [Assume a month to be of 30 days].
(i) Occupancy during the season is 80% while in the off- season it is 40% only.
(ii) Expenses:
Staff salary [Excluding room attendants] ₹ 2,75,000
Repairs to building ₹ 1,30,500
Laundry and linen ₹ 40,000
Interior and tapestry ₹ 87,500
Sundry expenses ₹ 95,400
(iii) Annual depreciation is to be provided for buildings @ 5% and on furniture and equipments @ 15% on straight-line basis.
(iv) Room attendants are paid ₹ 5 per room day on the basis of occupancy of the rooms in a month.
(v) Monthly lighting charges are ₹ 120 per room, except in four months in winter when it is ₹ 30 per room and this cost is on the basis of full occupancy for a month.
(vi) Total investment in the home is ₹ 100 lakhs of which ₹ 80 lakhs relate to buildings and balance for furniture and equipments.
You are required to work out the room rent chargeable per day both during the season and the off-season months on the basis of the foregoing information.
Solution:
(i) Computation of Estimated Cost for the year ending 31st March, 20X1
| Particulars | Amount (₹) |
| Salary | 2,75,000 |
| Repairs | 1,30,500 |
| Laundry and linen | 40,000 |
| Interior decoration | 87,500 |
| Depreciation: | |
| 5% on ₹ 80 lakhs: ₹ 4,00,000 | |
| 15% on ₹ 20 lakhs: ₹ 3,00,00 | 7,00,000 |
| Sundry expenses | 95,400 |
| Total costs | 13,28,400 |
(ii) Number of room days in a year:
Occupancy during season for 6 months @ 80% (50 x0.80 x 6 x 30) = 7,200
Off-season occupancy for 6 months @ 40% (50 x 0.40 x 6 x 30) = 3,600
Total number of room days during a year = 10,800
Equivalent Full Room Rent days
Occupancy during season for 6 months @ 80% =7,200 × 100% = 7,200
Off-season occupancy for 6 months @ 40% = (3,600 × 50%) = 1,800
Total number of room days during a year = 9,000
(iii) Attendant’s salary
For 10,800 room days @ ₹ 5 per day = ₹ 54,000
(iv) Light charges for 8 months @ ₹ 120 per month i.e. ₹ 120/30 = ₹ 4 per room day.
Light charges for 4 months @ ₹ 30 per month, i.e. ₹ 30/30 = ₹ 1 per room day
Total lighting charges:
During season @ ₹ 4 for 7200 days = ₹ 28,800
During off season 2 months @ ₹ 4 for 1200 days (2/6 x 3600) = ₹ 4,800
During 4 months of winter @ Re. 1 for 2,400 days (4/6 x 3600) = ₹ 2,400
Total Lighting charges = 36,000
Note:
It is given in the example that during four months of winter, the lighting is ₹ 30 per room, which is 1/4th of the lighting charges during the remaining period of the year. Hence the rate of room day which is ₹ 4 will also be 1/4th for winter period and so it is taken as Re. 1 per room day.
Statement of Total Estimated Cost
| Particulars | Amount (₹) |
| Expenses as shown in I above | 13,28,000 |
| Attendant’s salary as shown in III above | 54,000 |
| Lighting charges as shown in IV above | 36,000 |
| Total cost | 14,18,400 |
Computation of total Full Room Days
During season : 7,200
Off-season : 1,800 (Equivalent to 50% rate of 3,600 days)
Total Full Room Days : 9,000
Computation of Room Rent
Cost per room day : ₹ 14,18,400 / 9,000 = ₹ 157.60
Add: Profit margin at 20% of rent or 25%
Of cost = ₹ 39.40
Room Rent = ₹ 197.00
Therefore, during season, room rent of ₹ 197 is to be charged while in the off-season room rent of ₹ 98.50 is to be charged.
Ruchika Saboo
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