Departmental Cost Allocation Fairness Review
Examine shared-cost allocation methods.
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Review how shared costs are allocated to departments. Shared cost pools and amounts: [SHARED_COST_POOLS]. Current allocation method for each: [CURRENT_METHODS]. Departments and their sizes, usage, or revenue: [DEPARTMENT_DATA]. Complaints or goals: [COMPLAINTS_AND_GOALS]. Return tables: 1. Current allocation: Cost pool | Amount | Method | Driver used | Department shares and amounts. 2. Alternative methods: for each pool, allocation by headcount, usage, revenue, square meters, tickets, or equal split, with the resulting amounts per department (show the arithmetic). 3. Comparison: Department | Current charge | Alternative A | Alternative B | Difference | Who gains or loses. 4. Fairness assessment: Pool | Does the driver reflect consumption or benefit? | Is it measurable and hard to game? | Is it understandable? | Does it encourage good behavior? | Verdict. 5. Recommendations: the method per pool, how to phase in a change, and how to communicate it. Also mention what to do with costs that cannot be allocated fairly (leave them unallocated at the company level). Do not decide for me; show trade-offs and who will object. Ask which department already feels over-charged.
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