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📚 Learn › Paper 4 — Cost & Management Accounting › Chapter

Service (Operating) Costing

Costing for service industries — transport, hotel/hospitality and hospital costing using composite units like passenger-km, room-day, patient-day. Expect 4–6 marks per attempt.

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3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Transport Costing — Cost per Tonne-km / Passenger-km
Transport Costing explained for CA Inter May 2026: cost per tonne-km, passenger-km, standing vs running charges with solved examples.
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2
Hotel Costing — Cost per Room-day
Hotel & Hospitality Costing for CA Inter: learn cost per occupied room, covers, occupancy rate with solved examples — May 2026 exam ready.
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3
Hospital Costing — Cost per Patient-day
Hospital Costing for CA Inter: learn cost per patient day, bed occupancy rate, cost centres & apportionment with solved examples for May 202
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