A. Identify costs for goods and services that are required for the activity you
are analysing
This can normally be done by reference to the organisation’s accounts. If
expenditure is not divided between different departments you will need to go
through each type of expenditure and identify which costs wholly relate to the
department you are analysing.
B. Identify and allocate the costs of goods and services that are shared by
different departments
For those costs that are shared, you will need to decide how to allocate them. There
are three main methods.
For salary costs, the costs can be allocated according to how much time the member
of staff spends working for each department. If there are timesheets, these will
provide the information. If there are not, then you will need to estimate. Some staff,
such as the chief executive, may work across all the departments. In this
case you can allocate their costs according to the relative size of the budget for
each department.
For non-salary costs, it may be appropriate to allocate costs based on a measure of
activity within the department – such as allocating electricity costs according to the
overall expenditure on goods and services.
For rent, however, it would be more appropriate to allocate using the share of the
overall floor space.
Resour Resour
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A guide to Social Return on Investment 
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