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Function Allocation. Function allocation (also known as task allocation) is a classic human factors method for deciding whether a particular function will be accomplished by a person, technology (hardware or software) or some mix of person and technology.
Cost allocation base. Cost allocation base is the variable that is used for allocating/assigning costs in different cost pools to different cost objects. A good cost allocation base is something which is an appropriate cost driver for a particular cost pool.ost allocation base. Cost allocation base is the variable that is used for allocating/assigning costs in different cost pools to different cost objects. A good cost allocation base is something which is an appropriate cost driver for a particular cost pool.