About the Solution/Project:
This is an example of how you might use BOARD to allocate revenue and costs from indirect to direct departments (Practice Areas). The allocation driver is FTE, to which a weighting is applied as part of the calculation. So, the allocation is based on the weighted number of Partners, Associates, Trainees and Others in the direct Practice Areas.
A Layer entity is used in order to easily identify the original data and the allocated data, with the net of the two providing the final result.
The pre-allocation position is as follows. The aim is to allocate the Unallocated billing (100k) and unallocated operating expenses (1.285m) across Corporate and Banking Practice Areas.
The FTE data is as shown:
The weighted FTE is calculated as follows:
The allocation itself:
There are separate data flows for the Billing...
...and for the costs...
Finally the original unallocated amounts are reversed:
After allocation we see the allocated amounts on the Allocation Layer:
The net result of selection both layers gives the desired result of the allocation:
Note that the 'Unallocated' column is now empty. The total allocated Billing agrees to the original 100k, and the total allocated Operating Expenses agrees to the original 1.285m.
Database and capsule attached. BOARD version 10.1.4