Learn how the assignment method allocates resources for maximum efficiency and profit. Discover practical examples in banking, manufacturing, and budgeting.

Traditional approaches to reducing health care spending often involve eroding coverage for care indiscriminately and fail to take a holistic perspective on all sources of costs and value. We believe ...

For decades, finance functions allocated resources based on historical data, intuition and a fixed annual budget cycle. This approach provided a stable foundation in predictable markets but lacked the ...

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 ...