What question did this study set out to answer?

The aim is to clarify existing matrix algebra approaches for cost allocation and propose a new model.

Matrix Models of Reciprocal Service Cost Allocation.

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This comment analyzes cost allocation methods in accounting, suggesting new matrix models for reciprocal services.

The aim is to clarify existing matrix algebra approaches for cost allocation and propose a new model.
Reviewed existing literature on matrix algebra in accounting.
Analyzed the model by Williams and Griffin.
Introduced a new matrix model for reciprocal service cost allocation.
Noted that the cost after allocation exceeds the direct costs before allocation in the previous model.
Proposed a new perspective on reciprocal service cost allocation using matrix formulations.

Minch et al. (1972) studied this question.

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