Strategic Cost Allocation and Performance Measurement at Walmart

Requirements:

1. Implement a strategic cost allocation framework for Walmart's global operations, including retail stores, e-commerce, and logistics.

Cost Allocation Strategy	Allocation Basis	Implementation Plan
Store-Level Costs	Sales revenue and square footage	Activity-based costing and store performance metrics
E-commerce Operations	Order volume and fulfillment costs	Cost-to-serve analysis and digital analytics
Supply Chain Management	Freight volume and distribution network	Logistics optimization and supplier collaboration

2. Evaluate the effectiveness of the cost allocation strategy in improving operational efficiency and cost control.
3. Develop performance metrics to measure the financial and operational performance of each strategic business unit (SBU).
4. Recommend continuous improvement initiatives based on performance measurement outcomes.