An Analysis of Two Cost Allocation Cases.
分析了两个涉及成本分配的合同上诉案例，说明缺乏选择分配方案指南带来的实际问题。
Abstract ABSTRACT: Since cost allocation has been widely viewed as an arbitrary process, the theory of choice among allocation alternatives is little advanced. This paper illustrates some practical problems that result in the absence of well-established guidelines for choosing among cost allocation alternatives. Specifically, two appeals before the Armed Services Board of Contracts Appeals involving the issue of cost allocation are discussed and analyzed.