Allocation bases of service costing

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Different types of service sector use different allocation base for service costing as follows:

Hotel -->>Bed-nights available or occupied
School -->>Student hours or no. of full time students
Hospital -->>Patient-day / Room-day
Accounting firm-->> Client hours
Transport -->>Passenger-Kms, or Quintal km or tonne-km
Staff Canteen-->> No. of meals provided or no. of staff
Machine maintenance-->> Maintenance hours to user departments
Computer Department -->>Computer time to user departments.

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