A cost relevance tree procedure for allocating development expenditure

A new quantitative systematic procedure, called a cost relevance tree, for group objective evaluation of development projects for their eventual cost-reduction effectiveness in a given segment of a business is described. The procedure is applied to the construction, repair, and rearrangement of Bell System underground (conduit) plant This systematic procedure quantifies recent and applicable costs, projects these costs into the future, and finally provides a format of development project program rankings where future underground plant innovations can be identified and evaluated.