C02 · Lesson 9 of 22 · 14 min · 5 hands-on tasks

Allocating Shared and Joint Costs

Three departments share one maintenance team, and one aluminium run makes tubes for two different frames. Split shared costs with sensible drivers, see how a fixed cost 'moves' when one department uses less, try two ways to split a joint cost, and learn why none of it should change a sell-or-process decision.