Cross sectional cost-allocations (COSAC) (allocation of costs to different products or objects at the same time intervals) are routine accounting procedures for most organisations. However, the purpose and decision making usefulness of COSAC remains controversial. Does COSAC have meaningful...

Universities manage their administrative and financial operations traditionally by meansof cost centres in the form of faculties, departments and divisions. In these cost centresfinancial performance is purely measured by comparing actual expenses with drawn upbudgets. During performance...

In 1994, Thomson Consumer Electronics (RCA) purchased a UtiliTRACK® Monitoring System for a plant in Indianapolis, Indiana primarily to allow utility costs to be billed to individual departments within Thomson as well as to outside organizations leasing space on the site. The most common way to...

One of the dilemmas that information systems (IS) decision-makers encounter is the identification of the often hidden costs associated with IS adoption, particularly since most of them are reported to be external to the traditional IS budget. The review of the IS literature has identified that...

Many methods for highway cost allocation procedures have been adopted previously by all levels of government; local, state, and federal. However, they rarely address the issue of long span bridge allocation properly, simply treating these unique structures as the typical short span bridge. This...

University of Minnesota Ph.D. dissertation. August 2009. Major: Industrial Engineering. Advisor: Saif Benjaafar. 1 computer file (PDF); vi, 116 pages.

Economics

This paper investigates core stability of cooperative, TU games via a fuzzy extension of the totally balanced cover of a TU game. The stability of the core of the fuzzy extension of a game, the concave extension, is shown to reflect the core stability of the original game and vice versa....