In management decisions, situations frequently occur when the decision makers need to allocate some amount of fixed cost among a group of decision-making units (DMUs). In this paper, we propose an ...

The new cost metrics would allow enterprises to calculate their actual invoiced costs, helping them further optimize their expenditures.

On April 11, 2025, FERC issued Order No. 1920-B, which clarified and maintained key requirements from Order No. 1920-A regarding long-term transmission planning and cost allocation. FERC clarified ...

Learn about the benefits of cost accounting, how it differs from financial accounting, and the role it plays in businesses.

ITC Limited corrects cost allocation in demerger communication with ITC Hotels Limited, advising shareholders on tax implications.

The new United Network for Organ Sharing liver allocation policy has resulted in a significant increase in the number and cost of liver imports, with greater costs incurred by low-income states ...

The switch from Standard Definition to High Definition TV in 1998 marked a significant technological leap, promising cinematic clarity in home viewing but at a high cost of around $5,500 per TV.

A change in the definition of Coffs Harbour will cost NSW millions and other states win or lose on similar technicalities. These are the mysteries of the GST allocation system.