The following example illustrates how changing the POV combination affects the values considered as the basis for the allocation. The example, which uses the share allocation method, allocates the total rent from the previous year to all cost centers in the current year, based on each cost center's head count. Assume that the aggregate storage database has four dimensions—Departments, Time, CostCenter, and Measures—and the allocation criteria is specified as shown in Table 232:
Table 232. POV Example: Allocation Criteria
Criteria | Definition |
---|---|
POV | Dept_A, Dept_B |
Amount | 2007, CCNA, TotalRent Assume that the amount values are:
|
Basis | Jan 2008, Head count |
Target | Jan 2008, RentalAllocation |
Range | Level 0 descendants of CostCenter Assume that the range evaluates to the following cost centers:
|
The allocation is performed for each of the POV combinations:
Dept_A
Dept_B
Each POV combination has its own set of basis values that are used in calculating the allocation: the head count for each cost center in the range and the total Jan 2008 head count, as shown in Table 233:
Table 233. POV Example: Basis Values for Each POV Combination
Member Basis Values | Range Basis Value | ||||
---|---|---|---|---|---|
POV | CostCenter1 | CostCenter2 | CostCenter3 | CostCenter4 | 2008 Head Count Total |
Dept_A | 1 | 2 | 3 | 5 | 11 |
Dept_B | 5 | 0 | 10 | 15 |
For each POV, Essbase divides the head count of each cost center (the basis value of each member) by the total head count of the range (the basis value of the range), and then multiplies that value by the total rental amount for each department (amount). For example, for Dept_A,CostCenter1, the member basis value (1) is divided by the basis of the range (11), and the result (0.09090909) is multiplied by amount (1000): (1/11) * 1000 = 90.90909. For Dept_B,CostCenter1, the allocated amount is 666.6667: (5/15) * 2000 = 666.6667. Table 234 shows the allocated share amount for each cost center: