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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.
Allocation of Costs. The allocation of costs is the process of assigning individual costs to the appropriate cost center, in reasonable and realistic proportion to the benefit provided to that cost center. A cost may be assigned to a cost center either directly, or indirectly through indirect cost pools.