This is a five-page undergraduate cost report that discusses and defines the various cost inputs of a product made or service performed by the organization TIAA-CREF. With the advent of Internet technology and computers, the work in the service department of TIAA-CREF has been made easier. The service department consisting of the phone center and the paper work section is the backbone of TIAA-CREF. It is successful in its operations, making the company an efficient financial institution specializing in retirement plans for non-profit education organizations. 5 pgs. Bibliography lists 3 sources.