Most business decisions come down to figuring out how to allocate your resources, including money, labor, inventory, building and equipment. Every business has limited resources, so a manager or owner must decide the best use of the resources he or she has. Everything in business; equipment, facility, marketing, employees, etc. has a cost associated with it and the cost is almost always measured in dollars. We have all heard “You’ve got to spend money to make money.” However, not every expenditure earns money and among those that do, some earn more than others. Are you using your resources effectively?