Abstract: A method of comparing the total cost for a plurality of actual shipments by a first shipper to the total cost for a plurality of actual shipments by a second shipper. The method includes compiling data for the plurality of actual shipments by the first shipper including actual shipment cost and compiling data for the plurality of actual shipments by the second shipper including actual shipment cost. A plurality of benchmark cost factors are compiled that are proportional to various aircraft costs per mile to determine a benchmark cost for each shipment. A deviation between the actual cost and the benchmark cost for each shipment is determined and the deviations are summed to provide a first and second shipper average deviation. The average deviations are then compared to determine which of the shippers experienced the lowest shipping expense.