Sharing Capacity Cost in Shared Services Centre

In the presented paper we develop model of apportionment of cost generated by variability of flows from (to) distribution centre or cash pool. The apportionment formula turns out to be regression coefficient of flow to (from) the distribution centre (cash pool) generated by particular company within the multibusiness enterprise as endogenous variable to flow of inventory (cash) for the whole distribution centre (cash pool) as exogenous variable. Result does not depend on the form of variability cost function