From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

Reliability allocation methods play a pivotal role in engineering, serving as the means by which system-level reliability requirements are systematically distributed among individual subsystems and ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

One of the visionary ideas of managed health care was that local hospitals would no longer have to fight over the scant supply of organs available for transplant. All transplants would be carried out ...