Filbert has 1 feminine form: Philiberta. Filbert is a rare given name for males but a very popular last name for both adults and children (#23762 out of 150436, Top 16%). (2000 U.S. Census). Below is a charted analysis of the popularity of Filbert and corresponding names.
The expected cost plus a margin approach is used to determine the standalone selling price of the telephone support. 1  This approach considers the forecasted costs of fulfilling the performance obligation and adds margin at the amount the market would be willing to pay.
Open Book Costing and Cost Plus Arrangements Open book costing may seem like the answer - in reality it is just to complex and actually achieves very little in the outsourced logistics environment. Even if the books are open, it does not mean that the cost drivers are understood or made transparent. This is part of our challenge with accountants with insufficient management accounting (or business understanding of accounts) skills. Open-book also creates risk around price negotiations - and most people feel exposed. I don't believe believe that Cost+ is the correct approach in this regard. We have to recognize that the service provider has to have an incentive to reduce cost (and not to increase it) !