Prior work has examined models in which the reciprocal cost allocation method yields allocation rates that are equal to the marginal costs of operating service departments. We extend this work by ...

Many organizations have departments that provide services to other departments. For example, a janitorial department delivers services to the rest of a company, including the production departments ...

The learning objectives and the major features of a computer extended instructional system called CAL are described in this paper. The system consists of an interactive program, instructions, and ...