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Description
This study of milk delivery operations was undertaken to develop labor relatives for different packages and to compare unit costs of delivery computed by using these relatives. A principal issue was whether variable direct labor was a better measure than total direct labor for allocating costs to various packages. Delivery operations on milk routes were timed to determine the amount of labor used in performing various functions in serving wholesale customers. This route information and the financial information on dealer delivery operations comprised the data base for the analyses.
Document Type
Article
Rights and Access Note
Rights assessment remains the responsibility of the researcher. No known restrictions on publication.
Volume
87
Publication Date
10-1-1977
Publisher
Life Sciences and Agriculture Experiment Station
City
Orono
Keywords
milk prices
Disciplines
Agricultural Economics
Recommended Citation
Flanders, N.E., and H.B. Metzger. 1977. Delivery costs per package on wholesale milk routes: A comparison of two methods of cost allocation. Life Sciences and Agriculture Experiment Station Technical Bulletin 87.