From a reader who is a dear friend of mine: There are obvious many disparate approaches to asset allocation. Similar to the disparate approaches of any style of investing, each asset allocation ...

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

This paper introduces a novel approach for allocating a bank’s risk capital across individual portfolios and transactions. This allocation is pivotal for various capital applications, including ...

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 ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

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 ...