Removing the computational burden from reciprocal cost allocations
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Abstract This paper refutes the prevalent textbook notion that the reciprocal method of allocating service center costs is too difficult, elaborate, and costly. It presents a compact BASIC program capable of solving large problems even on a hand-held microcomputer; the program is self-contained, performing all matrix operations internally. After a brief discussion of the merits of the reciprocal method and the pitfalls of surrogate methods, an example is solved. Matrix notation is avoided to maintain accessibility for less advanced students
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