Ďutková, SilviaHoštáková, DominikaTurská, StanislavaKurotová, JanaDroźdiel, Paweł2020-11-132020-11-1320191339-5130http://drepo.uniza.sk/handle/hdluniza/362The paper displays cost analysis of queuing system of particular post office. The selected Post Office is Zilina 1 Post Office in Slovakia. Post office Zilina 1 provides service to almost 4 000 companies and 13 559 households. [1] This paper considers two types of costs. There are costs of services which are associated with increasing or decreasing system capacity. Additional costs are the costs of rejected customers which are costs associated with deciding customers to leave the post office. Aim of this article to indicate the methodology of costs allocation of queuing system of post office and display the costs calculation method of rejected customers. Primary research using the questionnaire and the simulation method proved to be an appropriate tool in this analysis. The results of this paper show the need to take into account the substitutability of the individual services provided at the post office and the repeated arrival of the rejected customer. In the case that a rejected customer requests a service provided also by other postal operators, the post office can deal with loss of customer.enhttp://creativecommons.org/licenses/by/4.0/costs of rejected customersservice costssimulationquestionnairecost modelArticlehttps://doi.org/10.26552/tac.C.2019.1.3