ABSTRACT
Organizations, even ‘not-for-profit’ groups, need to cover costs, including the timedependent ‘fixed’ or ‘indirect’ costs such as capital acquisitions, rentals, property taxes, and the product-dependent ‘variable’ or ‘direct’ costs such as materials, labor, operating energy. Organizations generally offer goods and services to potential customers in global or local markets, to generate income, and to satisfy the needs expressed or anticipated by an interest group [340, 341]. Products are purchased by customers for their own use, or for use by other people.
