liberalized environment / François Boldron ... [et al.] -- 6. Postal costing beyond ABC : estimating the economic cost of mails … George Houpis -- 8. Calculating the cost of the universal service obligation : the need for a global approach. / Christian … Jaag, Martin Koller and Urs Trinkner -- 9. Cost analysis and pricing of innovative postal products / Louis F. O'Brien, Leon …