* other cost items, which include research and development costs, public 
relations costs, costs of consulting services, acquisition costs, profits, com- 
pensation for risk elements, postal charges, rent of external services such 
as computer-time, etc. 
Before dealing in more detail with some specific problems concerning 
the various general cost categories, the allocation of these costs to the 
production cost centres and subsequently to the basic cost standards will first 
be discussed in terms of the schematic diagram in figure 2. The first row in 
the figure represents the various categories of costs which an organisation is 
faced with annually. The individual cost items in these categories can be 
allocated to the appropriate production centres in the following main ways: 
— direct allocation to appropriate basic cost standards, as is the case with 
cost items such as aircraft fuel (allocated to flight costs/hr), field allow- 
ances of surveyors (allocated to personnel costs/hr), etc; 
— direct allocation to appropriate production cost centre (eg photogram- 
metric equipment costs + operator costs allocated directly to photogram- 
metric production centre); 
— cost items first assigned to administrative cost centre and then apportioned 
amongst production cost centres according to keys, representative of the 
administrative effort required by the various production cost centres; 
— cost items first assigned to auxiliary cost centres and then apportioned 
amongst the administrative and production cost centres according to 
certain keys, these auxiliary classes being required in order to collect cost 
items which cannot be directly allocated to the administratie or production 
cost centres; an example of such a class is floor space, to which cost items 
such as salaries of maintenance and cleaning staff, building costs, material 
costs, etc will be initially allocated. 
Bearing in mind that Basic Cost Standards have eventually to be 
established for the different categories of directly productive personnel 
(operators, field surveyors, draftsmen, etc), and for different items of equip- 
ment and materials used, the total costs of each production cost centre have 
now first to be assigned to the relevant categories of personnel, equipment 
and materials. The latter costs are in fact the basic cost standards for 
materials, those for personnel and equipment now being obtained by