The company that will be analyzed in this report is Apple Inc. Apple Inc. is a well-known name in the ambitious field of largest manufacturing companies of computers/electronics. Apple Inc. is currently a multinational company and has been manufacturing computers since 1976. However, being arguably the best in the industry does not mean that all the demanding work has come to a screeching halt. pressure to control costs and enable reliable oversight of resources. Apple Inc. is expected to deliver services profitably and deliver business value while operating under tight budget constraints. One way to contain costs is to implement a cost allocation practice, in which Apple Inc.'s business units become directly responsible for the services they consume. Organizations are divided in several ways: the organization can be organized by geographic location, product line, or function. Geographic divisions can be grouped by local area, state, region, country or continent. Product line divisions can be divided based on functional divisions, including marketing, human resources, and finance. Apple Inc. could better allocate costs across divisions, factories, departments, contracts and/or products by determining which criteria are relevant and applicable when the time comes to make cost allocation decisions. Apple Inc. management must understand the purpose of a certain cost allocation and then select the appropriate criteria to implement that allocation. Criteria that should be considered in cost allocation decisions include cause and effect, benefits received, and capacity to bear. The criteria of cause and effect and benefits received are frequently chosen for the vast majority of outcomes...... middle of document...... and should also be considered when analyzing gaps . Positive and negative correlations are vital in business planning. As an example, variance analysis might reveal that when iPhone sales increase, iPhone case sales also increase. Fixing technical issues with the Mac NoteBook could lead to increased sales. This information could be used to transfer this success to other comparable products. Business forecast is an important prediction. It uses patterns from past business data to build a philosophy about future performance. Variance data is placed in a context that allows the analyst to identify factors such as holidays or seasonal changes as positive or negative variances. For example, the five-year monthly MacBook Pro sales trend could identify a positive sales trend through back-to-school..