Immigrant assimilation has been a big topic since the early twentieth century. In the United States, immigration of an unprecedented magnitude has triggered a debate about the new immigrant issues. Immigrant assimilation is typically understood in cultural terms, focusing on how the newcomers immerse themselves in the majority culture. Although there is lingering prejudice and popular fears of immigrants, most of times immigrants make a positive contribution to the American economy and society. Assimilation process was painful and struggling for the first generation of immigrants who arrived as adults, the processes of linguistic, cultural, and social change were incomplete. In the early decades of the 20th century, most "new" immigrants assimilation process is slow and incomplete. Also, social "costs" of assimilation exist. Before immigrants' initial period of arrival, they produce net benefits to the new society. However, the costs decrease, and the benefits increase while duration of residence increases.

Analyze immigrant assimilation from cost accounting, performance evaluation& analysis, and planning&decision support perspective?