Many organizations have departments that provide services to other departments. For example, a janitorial department delivers services to the rest of a company, including the production departments ...

The learning objectives and the major features of a computer extended instructional system called CAL are described in this paper. The system consists of an interactive program, instructions, and ...

This is a preview. Log in through your library . Abstract This study proposes a new method for approximating service department costs when reciprocal services exist. Analytical results are provided ...