Abstract
In addition to using the theories learned from the California State University, Sacramento MBA program, this project uses a Sacramento, professional lobbying firm as a case for similar firms to use in order to understand ways of improving expense efficiencies and allocating costs to more accurately reflect the true consumption of resources. This project examines a professional lobbying firm based in Sacramento. This project assessed the firm’s balance sheets, income statements, and financial statements for 2008, 2009, and from January through October 18, 2010 to determine whether operating costs can be made more efficient and allocated to reflect the true consumption of resources. It is necessary for a firm to question if the expense allocation method currently used accurately reflects the consumption of the resource.