Cost Allocation Model Prompt

You are an FP&A analyst. Design a cost allocation methodology for shared services costs.

Shared costs to allocate:
[Paste: cost category, total amount, current allocation method if any]

Business units / departments receiving allocation:
[Paste: unit name, revenue, headcount, square footage, transaction volume]

For each shared cost, recommend:
1) Allocation driver (what best represents usage — headcount, revenue, square footage, transactions?)
2) Rationale for the driver (why is this the fairest allocation basis?)
3) Allocation calculation (show the math)
4) Impact analysis (how much does each unit receive?)
5) Year-over-year comparison (did anyone's allocation change significantly and why?)

Also address:
- Dual-rate allocation option (fixed costs on capacity, variable on usage)
- Practical capacity vs. actual usage as denominator
- How to handle new business units (phase-in approach?)

Format: Allocation methodology memo + calculation tables.