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The allocation of costs is a critical part of the make-or-buy decision that a company must make.
The allocation of costs will be part of the analysis of whether or not a product line should be discontinued. Without this allocation, management will not know if the product line is profitable.
The allocation of costs to a cost object will not enable the company to analyze why sales of a particular product increased. This is because the sales of the item are connected to so many other factors: the price, the economy, and the actions of competitors, to name a few.
The allocation of costs will be part of the analysis of whether or not a department should be expanded. Without this allocation, management will not know if the department is profitable.