Cost allocation is significantly more straightforward when allocation involves direct rather than indirect costs. The object of cost allocation is to assign costs to one or more specific cost objects ...

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 ...

Roth, A. E., and R. E. Verrecchia. "The Shapley Value as Applied to Cost Allocation: A Reinterpretation." Journal of Accounting Research 17, no. 1 (spring 1979): 295 ...

My first article in this series, “Ten Steps to Modifying User Behavior and Reducing IT Costs,” described 10 steps IT departments could take to negotiate the road to demand management by modifying user ...