Problem:
Review your organization Toyota and its treatment of allocated costs.
Retrieve any report in the organization that allocates common costs to a division, product, or service. Recast that report with unallocated costs and comment on the usefulness of that revised report.
If you cannot identify specific actual amounts, make a reasonable estimate and apply the tool as if the data were factual.
If you are unable to identify any report with allocated costs, create a report that you think may apply to your organization and treat the data as if it were factual.
The following items will be assessed in particular:
The name and nature of the organization
The activity and time period you used
The inputs you used
Your results
Any implications from your results