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  2. Cost allocation - Wikipedia

    en.wikipedia.org/wiki/Cost_allocation

    An effective cost allocation methodology enables an organization to identify what services are being provided and what they cost, to allocate costs to business units, and to manage cost recovery. Under this model, both the service provider and its respective consumers become aware of their service requirements and usage and how they directly ...

  3. Merton's portfolio problem - Wikipedia

    en.wikipedia.org/wiki/Merton's_portfolio_problem

    Merton's portfolio problem is a problem in continuous-time finance and in particular intertemporal portfolio choice.An investor must choose how much to consume and must allocate their wealth between stocks and a risk-free asset so as to maximize expected utility.

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Direct labour and materials are relatively easy to trace directly to products, but it is more difficult to directly allocate indirect costs to products. Where products use common resources differently, some sort of weighting is needed in the cost allocation process. The cost driver is a factor that creates or drives the cost of the activity ...

  5. Project management triangle - Wikipedia

    en.wikipedia.org/wiki/Project_management_triangle

    Cost Estimating is an approximation of the cost of all resources needed to complete activities. Cost budgeting aggregating the estimated costs of resources, work packages and activities to establish a cost baseline. Cost Control – factors that create cost fluctuation and variance can be influenced and controlled using various cost management ...

  6. Techno-economic assessment - Wikipedia

    en.wikipedia.org/wiki/Techno-economic_assessment

    Techno-economic analyses are usually performed using a techno-economic model. A techno-economic model is an integrated process and cost model. It combines elements of process design, process modeling, equipment sizing, capital cost estimation, and operating cost estimation.

  7. Economic planning - Wikipedia

    en.wikipedia.org/wiki/Economic_planning

    The process used directives which were issued to lower-level organizations. Thus, the Soviet economic model was often referred to as a command economy or an administered economy as plan directives were enforced by inducements in a vertical power structure, with actual planning playing little functional role in the allocation of resources. Owing ...

  8. Cost estimation models - Wikipedia

    en.wikipedia.org/wiki/Cost_estimation_models

    Cost estimation models are mathematical algorithms or parametric equations used to estimate the costs of a product or project. The results of the models are typically necessary to obtain approval to proceed, and are factored into business plans, budgets, and other financial planning and tracking mechanisms.

  9. Supply chain operations reference - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_operations...

    The SCOR model describes the business activities associated with satisfying a customer's demand, which include plan, source, make, deliver, return, and enable. Use of the model includes analyzing the current state of a company's processes and goals, quantifying operational performance, and comparing company performance to benchmark data.

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