Two jobs sit behind every management report: push the shared overhead pools out to the cost centres that consumed them, on a fair driver — then explain the variance to budget so leadership knows which number moved and why. This runs the allocation, builds the actual-vs-budget flux, and flags the cost centres that breached tolerance, the pools that couldn’t allocate, and costs sitting in the wrong place.
Portfolio demo · illustrative synthetic data. A production version reads your cost-centre actuals, budget and driver volumes.
Select a cost centre to see its allocation math, the variance driver, and the flux explanation.
Leadership doesn’t want a number — they want the driver behind it. Automating the allocation and pre-writing the variance narrative turns the controller’s monthly grind into a review, and makes the management pack defensible.