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The human resource (HR) allocation problem is one of the critical dimensions of the project management process. Due to this nature of the problem, researchers are continually optimizing one or more critical scheduling and allocation challenges in different ways. This study aims to optimize two goals, increasing customer satisfaction and reducing costs using the imperialist competitive algorithm.

Cloud-based e-commerce applications are preferred to conventional systems because they can save money in many areas, including resource use, running expenses, capital costs, maintenance and operation costs. In web applications, its core functionality of performance enhancement and automated device recovery is important. HR knowledge, expertise and competencies are becoming increasingly valuable carriers for organizational competitive advantage. As a result, HR management is becoming more relevant, as it seeks to channel all of the workers’ energy into meeting the organizational strategic objectives. The allocation of resources to maximize benefit or minimize cost is known as the resource allocation problem. Since discovering solutions in polynomial time is complicated, HR allocation in cloud-based e-commerce is an Nondeterministic Polynomial time (NP)-hard problem. In this paper, to promote the respective strengths and minimize the weaknesses, the imperialist competitive algorithm is suggested to solve these issues. The imperialist competitive algorithm is tested by comparing it to the literature’s novel algorithms using a simulation.

Empirical outcomes have illustrated that the suggested hybrid method achieves higher performance in discovering the appropriate HR allocation than some modern techniques.

The paper presents a useful method for improving HR allocation methods. The MATLAB-based simulation results have indicated that costs and waiting time have been improved compared to other algorithms, which cause the high application of this method in practical projects.

The main novelty of this paper is using an imperialist competitive algorithm for finding the best solution to the HR allocation problem in cloud-based e-commerce.

The basic assumption in strategic management is that consistently high performing companies are able to adapt effectively to external shocks. While adaptation of allocation of resources and its constraints have been investigated, it is important to also consider the allocation of attention. Therefore, this study seeks to examine the differences in the patterns in the allocation of resources and attention in a comparative case study with focus on Southwest Airlines. This study illustrates that the comparison of the patterns of allocation of resource and attention is very promising for the explanation of consistent superior performance.

This paper analyzes Federal Aviation Administration and American Transport Association data in order to determine actual resource allocation. Moreover, textual analysis of annual reports serves as basis for examining the patterns of allocation of attention.

The results of this paper reveal a striking divergence of allocation of resources and attention (particularly attention to differentiation) for Southwest Airlines – the consistently high performing firm in the US airline industry.

The major limitation of the current study is the fact that it is a single industry study. It would be very interesting to replicate this study in other industries.

This study shows the importance of allocation of attention for firm performance. This is particularly relevant for resource intensive industries such as the airline industry where organizational inertia makes it hard to move resources fast. Yet, attention appears to have a great potential for firm performance and can be changed more easily.

Despite great interest in allocation of resources and attention in strategy research, authors rarely combine these two perspectives. Nadkarni and Barr present a notable exception. Yet, the latter authors focus on one specific aspect of adaptation of strategic actions, i.e. the timeliness of response. The present study takes a more comprehensive view of adaptation, e.g. the respective changes in slopes of adaptation.

The purpose of this paper is to show how in a converged network, all services are provided over the same network infrastructure. This obfuscates the costs of the different services in an overall sunk cost. When deploying a new service over the network it is important to know the price that will cover the costs incurred by this service. This paper aims to investigate different approaches to calculate this price, to propose an optimal calculation approach and to estimate the sensitivity of this approach to changes in the inputs or when the inputs will recursively depend on the price set for the service.

The paper uses existing cost allocation schemes to this particular problem and within simulations, it investigates their outcome on the bottom price margin. Additionally dedicated Monte‐Carlo simulations give information on general sensitivity and iterative simulations are used for detecting the impact of this recursive influence of price on its inputs.

The optimal calculation approach uses a combination of incremental allocation and full allocation which places a bottom margin on the price which is both sustainable and competitive in the long run. Simulations show large differences of up to 50 percent with other approaches. Additionally the simulations indicate the importance of the length of the calculation horizon as a too small calculation horizon could also lead to differences of up to 50 percent. Sensitivity results indicated a low impact of changes on the bottom margin obtained using this optimal calculation approach and a much higher impact on the non‐optimal margins. Finally iterative calculations showed the importance of highly detailed market research as a 10 percent mismatch between market‐research implicit price and calculated price margin will lead to at least 10 percent difference and might lead to up to 25 percent difference.

The paper links the research field of cost allocation and bottom up cost calculation to the pricing margins calculated in a typical business case evaluation phase. It also links the pricing recursively to adoption and completes the calculations in an iterative manner. Finally the research is completed with sensitivity analysis of the results to changes in the input adoption.

The main purpose of this paper is to systematically identify important factors that are considered in decision making of maintenance cost and discuss how these factors affect maintenance performance.

This paper employs triangulation technique, which combines quantitative and qualitative approaches. The paper starts with the identification of dominant factors through literature reviews followed by semi‐structured interviews with ten building managers and questionnaire survey. A set of questionnaires are distributed to 200 selected buildings managers in Malaysia. The results from 62 completed questionnaires form a database for the quantitative analysis.

This paper concludes that the maintenance performance suffers from the insufficient allocation of maintenance cost. The main factors that are usually considered by the building managers in allocation of maintenance costs are availability of funding, client's preference, and economic situation. Associative test results reveal that variance in maintenance cost could be improved by considering condition of building and complaint about building performance during decision making of maintenance cost.

This paper provides information for building manager on important factors that need to be considered during decision making of maintenance cost allocation. This would help the manager improve effectiveness and accuracy in preparing a maintenance budget.

With the building maintenance sector in Malaysia being conditionally driven and usually carried out only when there is money, it is critical that organization make effective decisions on priority. This paper determines the most important factors in decision making of maintenance budget.

The purpose of this paper is to analyse how the regional effects of expansion can be managed under the constraints of voluntary cooperation. This paper studies international cooperation on electricity transmission expansions in a region of countries that shares a joint electricity infrastructure.

Cooperative game theory and the partition-function form were applied in combination with benefit–cost ratios to model and analyse the incentives to cooperate under different cost allocation rules. Empirical background was provided by a case study of a transmission investment agreement made on the Nordic electricity market.

Both cost sharing and the composition of expansion plans were identified as ways of reaching regional agreements. It was found that agreements based on proportional division of costs in relation to benefits were the best choice for voluntary cooperation.

The study did not analyse the effects or relevance of surplus sharing in addition to that implied by cost sharing, nor has it studied the regulatory and legal requirements for implementing side-payments between countries in grid expansions. These issues could benefit from more study.

The results are relevant for the development of international cooperation on grid expansions and as an input to regulations and policies aimed at promoting regional perspectives, in particular for the case of a single internal energy market in Europe.

The paper contributes with an analysis of incentives for transmission expansions in a multinational environment subject to voluntary provision and a lack of supranational authorities with decision power.

The purpose of this paper is to focus on the efficiency of Dutch secondary schools. In particular, the size of the schools' management is benchmarked.

The methodology used is an advanced micro‐econometric technique called stochastic frontier analysis.

The method used is applicable for identifying the optimum allocation, in particular the size of management. The overall result is that there is no systematic over or under allocation of management in Dutch secondary schools.

Each school received an individual benchmark. Schools can position themselves in respect with other schools and have information on how to adjust allocation of resources.

The paper contributes to the discussion about the size of management costs of Dutch secondary schools. The analysis is based on state‐of‐the‐art methodologies and has not been applied to the educational process.

This paper aims to illustrate the tolerance optimization method based on the assembly accuracy constrain, precession constrain and the cost of production of the assembly product.

A tolerance optimization method is an excellent way to perform product assembly performance. The tolerance optimization method is adapted to the process analysis of the hatch and skin of an aircraft. In this paper, the tolerance optimization techniques are applied to the tolerance allocation for step difference analysis (example: step difference between aircraft cabin door and fuselage outer skin). First, a mathematical model is described to understand the relationship between manufacturing cost and tolerance cost. Second, the penalty function method is applied to form a new equation for tolerance optimization. Finally, MATLAB software is used to calculate 170 loops iteration to understand the efficiency of the new equation for tolerance optimization.

The tolerance optimization method is based on the assembly accuracy constrain, machinery constrain and the cost of production of the assembly product. The main finding of this paper is the lowest assembly and lowest production costs that met the product tolerance specification.

This paper illustrated an efficient method of tolerance allocation for products assembly. After 170 loops iterations, it founds that the results very close to the original required tolerance. But it can easily say that the different number of loops iterations may have a different result. But optimization result must be approximate to the original tolerance requirements.

It is evident from Table 4 that the tolerance of the closed loop is 1.3999 after the tolerance distribution is completed, which is less than and very close to the original tolerance of 1.40; the machining precision constraint of the outer skin of the cabin door and the fuselage is satisfied, and the assembly precision constraint of the closed loop is satisfied.

The research may support further research studies to minimize cost tolerance allocation using tolerance cost optimization techniques, which must meet the given constrain accuracy for assembly products.

This chapter takes a critical perspective on the conventional wisdom that more advanced cost allocation methods have the potential to provide a more accurate picture of “true” cost, inevitably leading to optimal product mix and pricing decisions, and ultimately to greater profitability.

Two concrete examples of the growing divergence between cost accounting theory and practice – the failures of activity-based costing and the reciprocal method of service department cost allocation to take root in practice – are examined through the lens of post-structuralist literary theory.

The findings suggest that economic truth has been devoured in an accounting simulation. The accounting model no longer reflects any profound economic reality; it precedes reality.

Much of the mainstream management accounting literature remains theoretically grounded in the belief that ‘true’ cost exists, as an object, which is revealed through our cost accounting systems. This chapter raises serious questions about this foundation, and therefore the practical applicability of a great deal of research.

Society has granted the accounting profession a great deal of responsibility and autonomy, largely on the confidence that it has historically provided an objective and truthful model of economic reality. The findings in this chapter suggest that the basis for the accounting profession’s preferential charter in society ought to be critically examined.

At a time where research has advanced toward an ever-narrower focus on self-referential tautologies and ever more complex modeling techniques, this chapter provides a new and stimulating, albeit provocative, perspective to yet unresolved issues in management accounting research and practice.

Over the past two decades, in developed countries a trend towards the liberalization and restructuring of the gas market has been observed. Today, restructuring is an ongoing process. In this study, a restructured natural gas market has been considered in which several regional distribution companies have ownership of the network and are competing against each other to gain more benefits. The main purpose of this study is to achieve efficiency and economic rationality in such a market through horizontal cooperation.

A restructured natural gas distribution network is modeled as a cooperative game to estimate the potential cost savings for various collaboration scenarios. In addition, the cost savings’ allocation among collaborating companies is evaluated using the cooperative game theory.

The results reveal validity and efficiency of the solution of the proposed model and capabilities of the cooperative game theory for reduction in gas distribution costs and improvement in the service level.

This study is limited to natural gas in one region of Yazd City in Iran. Moreover, one segment of the natural gas network (i.e. distribution network) is modeled. Moreover, long-term cooperation between companies relies on fair distribution of cooperation benefits to the participants.

For the purpose of comparison and to get an insight into properties of the cost savings game, the real case study of one region of Yazd city in Iran is implemented.

This study contributes to the competitive models in the restructured gas market, particularly, in gas distribution network. The main contribution is to provide potential benefits for the participants via the horizontal cooperation.

This case provides students with an opportunity to practice a set of activity-based costing calculations. More importantly, it provides an instructor with the opportunity to challenge students to think about and to discuss the rationale used by the case protagonist to revise the means by which the company allocates corporate support costs to the product lines and to the business units. It is best used as an introduction to activity-based costing and/or the more general topic of cost allocations. As such, it is effective for undergraduate and graduate managerial accounting courses, as well as executive education financial management programs.