Costing in Tourist Transport Business

Costing in the tourist transport business is crucial for determining the profitability and sustainability of operations. The key components of costing in this industry include both fixed and variable costs. Fixed costs are expenses that do not change regardless of the number of tourists, such as the purchase or lease of vehicles, insurance, driver salaries, and maintenance contracts. These ___ ________ __________ ___ ________ ______ ___ ___.
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