Abstract: A method and system for determining marginal values for perishable resources expiring at a future time, for example, an airline seat, hotel room night, rental car day or the like, for use in a perishable resource revenue management system. Data for the perishable resources and composite resources is loaded from the perishable resource revenue management system into the marginal value system. Internal data structures are constructed for linking each of the perishable resources to their associated composite resources and for linking each of the composite resources to their associated perishable resources. The marginal values for the perishable resources are determined using a continuous optimization function using interdependencies among the perishable resources and the composite resources in the internal data structures. The marginal values are stored from the marginal value system into the perishable resource revenue management system.