The creation of (cost) drivers is necessary if no feasible driver for the calculation and allocation of key figures is available already in the source data. The number of drivers can range from a handful to hundreds, depending on the size and diversity of the business, starting at used CPU time, number of devices, estimated or actual acquisition costs, registered disbursements and interest income, through to number of inspections or diagnosis. Another term for drivers is distribution base.
Typically, the following functions are used for the creation of cost drivers.
Derivation
Derivations use “if-then-else” rules and/or formulas to determine the value of drivers.
Lookup
Lookups use rules in combination with lookup tables to complete missing drivers from external sources.
Views
Views are used to apply formulas on given data to calculate drivers.