FullCost is built on the foundation of NDMA's pioneering work implementing the business-within-a-business paradigm, in identifying the "lines of business" within internal organizations, and applying market economics within corporations.

FullCost calculates the true, full costs to shareholders/taxpayers/donors of an organization's products and services, as well as traditional GL expense codes, for each group/department and for the organization as a whole.

All costs are fully burdened with their fair share of indirects (fixed) costs and overhead.

Costs are comparable to outsourcing (like for like).

For example, corporate-good activities (like policy formulation and community-action programs) are not treated as overhead (which unfairly inflates internal rates), but rather are distinct deliverables to the enterprise and costed separately.

FullCost produces a cost model that is fully transparent and financially sound.

FullCost complies with generally accepted accounting principles (GAAP).

FullCost satisfies all cost modeling needs, from simple to a comprehensive service catalog with rates, and an investment-based budget.