Strategic Cost Allocation and Performance Measurement at Coca-Cola

Requirements:

1. Implement a strategic cost allocation framework for Coca-Cola's global operations, including bottling plants and distribution networks.

Cost Allocation Strategy	Allocation Basis	Implementation Plan
Production Costs	Production volume and plant efficiency	Activity-based costing and lean manufacturing
Distribution Expenses	Shipping distance and logistics	Route optimization and distribution network analysis
Marketing and Advertising	Market size and promotional campaigns	ROI analysis and marketing effectiveness metrics

2. Evaluate the effectiveness of the cost allocation strategy in enhancing operational efficiency and cost control.
3. Develop performance metrics to measure the financial and operational performance of each division.
4. Recommend continuous improvement initiatives based on performance measurement outcomes.