Cost allocation

Profit by site, once the overheads are carried.

Your commissary, your warehouse and your head office cost real money and sell nothing. Share that across the sites they serve and see which ones genuinely earn their place.

Overhead pools · Augustbefore allocation
Head office salariesdriver: headcount₱1,840,000
Rent — shared floorsdriver: floor area₱620,000
Commissarydriver: kilos issued₱402,610
Delivery fleetdriver: drops₱288,400
Systems & licencesdriver: users₱96,000
Total to spreadacross 6 outlets₱3,247,010
ALLOCATION STATEMENTTalamban · August 2026
Gross margin601,240.00
Share of head office(214,900.00)
Share of rent(96,400.00)
Share of commissary(188,300.00)
Share of fleet & systems(64,200.00)
AFTER THE CARRY37,440.00
Looked like₱601,240
Driver and rate shown on every line
What it is

A cost allocation engine with five bases, effective-dated rules you change yourself, and a proof that reconciles to zero every period.

How it works

What it actually does.

01

Five bases, and the right one per cost

Revenue, an equal share, headcount, floor area or covers. A commissary is not shared the same way as head office, and forcing both onto one basis is how an allocation becomes an argument instead of an answer.

  • Set per cost and per period, changed by you without us.
  • Effective-dated — a rule dated from today allocates nothing to an earlier month.
  • Unmeasured floor area is null, not zero, so it cannot silently absorb cost.
On its ownAfter the carryChange
Bukidnon Roadhouse62.1%55.0%−7.1
Tirso’s Deli41.2%28.4%−12.8
Tisa Lounge18.4%2.1%−16.3
Tirsos9.8%−9.2%−19.0

Two sites make money on their own costs and lose it once they carry their share. That is the whole reason this page exists.

02

It reconciles, or it says why

Allocated out and allocated in agree to the centavo every period. When they do not, the screen names the cost that is not covered by any rule rather than quietly balancing.

  • A proof you can show an auditor, run at the moment you open it.
  • Every share opens its driver, its rule and the rows it was computed from.
  • Nothing is posted by the allocation — it is a reading of the books, not a change to them.
Shared costs, September₱659,652
Commissaryby kilos issued₱318,400
Head officeby revenue₱204,491
Warehouseby pallet days₱92,351
Unallocatedit has to reconcile to nothing₱0

The last line is the check. An allocation that does not reconcile to zero has quietly lost money somewhere.

03

The number that decides things

Profit by site as posted, beside profit by site after it carries its share. Two sites that look profitable on their own costs often stop looking profitable the moment the kitchen is paid for.

  • Compare a period against the one before it, on the same rules.
  • Change a basis and see what it does before you commit to it.
  • A policy, not a project — it was always meant to be yours.
Questions

The ones people ask about this.

Why is an earlier month showing zero allocated?

Because the rule is dated from later than that month. Rules are effective-dated on purpose, so history cannot silently change under you — set the rule’s start date to the period you mean.

Does it post journals?

No. It is a reading of the posted books, which is what lets you change a basis and look again without a trail of adjusting entries behind you.

Can different costs use different bases?

That is the point. A commissary might be shared on covers, head office on revenue, and rent on floor area — each defensible, each set separately.

Who can change the rules?

Whoever you give the permission to. It is a setting, not a change request, and every change is recorded against the person who made it.

See it on your own figures.

Bring one ordinary day from your business and we will run it through in front of you, on your own items and your own prices.