It also might be beneficial to spread some costs where specific service
charges are hard to allocate, such as animal health, to all animals and not
charge on a case-by-case basis. Similarly, one would not want to forego
education, certification, and awards simply because income realized from
these activities is not readily apparent. Thus, cost-effectiveness is only one
criterion but certainly not the only one. The primary criterion should relate
to the mission of the organization, its purposes, goals, and objectives.