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 ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

This paper introduces a novel approach for allocating a bank’s risk capital across individual portfolios and transactions. This allocation is pivotal for various capital applications, including ...

The procedure for allocating patients to a treatment arm in comparative clinical trials is frequently chosen with only minor deliberation. This decision may, however, ultimately impact the trial ...