I presume that what we want is equitable cost allocation. With the information provided above I'm not sure I have sufficient information to determine if the Disney/
DVC cost allocation method is equitable or not.
If I were to audit this at a minimum I would want to know the following:
1. What resorts are included in the calculations? Do the following resorts BWV and Boardwalk; BCV, Beach Club, and Yacht Club; and Swan and Dolphin all share the same buses? At one time they did, but it sounds as if this might have changed recently. The bottom line is that I need to which resorts are in the calcuation and which are out.
2. Once I know what is in and what is out I need to determine who is responsible for the costs. For instance, if I understand things correctly BWV and BW have three different owners. BWV is owned partly by DVC members and partly by DVC while BW is owned by Disney. I believe this is correct for BCV and BC and YC and so on. If my assumption is correct, this is important because costs would be allocated three ways for two sites and one way for Swan and Dolphin (if they are in the mix). I recognize that my assumptions about the 3 way split at BCV, BC, and YC and BWV and BW may be incorrect but I would still want the information. I could adjust something out if necessary.
3.The next think I need to do is understand the allocation method. In this case it seems to be the numbe of Key's. But, I don't know what this really means and from what I've read up to this point neither does anyone else.
4. Next, I need to know total transportation costs for all resorts that are served by the system.
5. I would then want to spend time with the accountants who actually derived the allocation method currently being used and have them walk me through their assumptions and their math to make sure I undertand how they reached their bottom line.
Armed with this information I believe I would have the basis for determining whether the allocation method used by Disney/DVC is equitable or not.
I'm not certain if the number of bus stops would be a factor on not. My initial thought is that it probably isn't. But, I could probably be pursuaded otherwise.
The bottom line for me is that we simply don't have enough information to form a conclusion if the allocation method used by Disney/DVC is equitable or not.