Example 1:
Costs in £000 Total costs Department 1 Department 2
Manager (see point 45 26 19
1 below)
Training manager 40 24 16
(see point 2 below)
Department staff, 1 30 15 15
in each department
Department non- 30 20 10
staff costs, 20 for
Department 1and 10
for Department 2
Subtotal for 60 35 25
departments
Heat and light (see 20 13 7
point 3 below)
Rent (see point 4 on 20 5 15
next page)
Total 185 103 82
Figures have been rounded to the nearest whole number.
1 The manager ’s costs of £45,000 can be allocated according to the relative project
costs. Overall, the project costs are £30,000 for staff and £30,000 for non-staff, a
total of £60,000. However, this is not split evenly between the two departments. For
Department 1 the costs are £35,000 (£15,000 for staff plus £20,000 for non-staff) and
£25,000 (£15,000 for staff and £10,000 for non-staff) for Department 2.
£35,000 divided by £60,000 multiplied by £45,000 equals £26,250 for Department 1.
£25,000 divided by £60,000 multiplied by £45,000 equals £18,750 for Department 2.
Rounded up or down, these are the relative costs of the manager’s time spent on
each project.
2 The training manager , who costs £40,000, spends 60% of their time in Department 1
and 40% in Department 2. 60% times £40,000 is 24,000.
3 The org anisation cannot measure electricity usage by department and so has
allocated costs based on department non-staff costs. £20,000 divided by £30,000
multiplied by £20,000 equals £13,333.
Resour Resour
ces ces
 A guide to Social Return on Investment
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