Implement a strategic cost allocation framework for Toyota's global operations, including manufacturing, sales, and R&D divisions.

Cost Allocation Strategy	Allocation Basis	Implementation Plan
Manufacturing Costs	Direct labor hours and machine usage	Activity-based costing and lean manufacturing
Sales and Marketing Costs	Sales revenue and geographical market	Cost-to-serve analysis and market segmentation
R&D Expenditures	Project milestones and technological complexity	Research portfolio analysis and innovation metrics

2. Evaluate the effectiveness of the cost allocation strategy in enhancing operational efficiency and cost control.
3. Develop performance metrics to measure the financial and operational performance of each division.
4. Recommend continuous improvement initiatives based on performance measurement outcomes.