"A structured approach to costing can provide the information required for sound decision making, and needs to address the following key areas: Cost definition: what is the appropriate cost base? ..Cost recognition: what is the appropriate depreciation methodology in recognising the asset lifetimes and utilisation? .. Cost allocation: what is the appropriate basis for allocation of common costs across services?"
See "Mobile data services: a structured approach to data costing is the first step to profitability" - here.
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