the study's aims were to establish principles and methods for classifying and structuring the total costs of bus companies so that the costs of individual services can be determined, and so that estimates of the cost of changes to services can be made, on a sound economic basis which will in principle, if not in exact detail, be applicable in most bus companies. it is envisaged that the outcome of the study will be used: (a) for attributing costs to routes, both in merseyside and elsewhere, to help determine the extent to which they are making or losing money. (b) for budgeting and planning purposes, by merseyside passenger transport executive operational, planning and financial management. (c) in modelling the cost structure of bus companies for research purposes. particular interest centered on the question of the differences between the costs of changes to peak services, and to offpeak services. the intention was to provide an independent approach to route costing, and to concentrate particularly on crew costs at different times of the day and week.

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