Location profit-and-loss statements
Show revenue and direct site costs using consistent categories and reporting periods.
Multi-Location Accounting
Compare every location on a consistent basis.
Connect location-level reporting, shared costs and the consolidated group view so leadership can see where closer attention is needed.
Make the comparison meaningful.
Different categories, reporting periods or overhead allocations can make locations difficult to compare. We start by reviewing how activity is recorded and agreeing the reporting definitions.
What the reporting can include
The scope reflects your entities, systems and available records; the number of locations alone does not determine the work.
Shared-cost allocations
Explain how shared staffing, equipment or administration costs are assigned. Show the allocation separately so its effect is clear.
A consolidated group view
Connect location detail with the agreed group-level statements and identify shared or unallocated items.
See how a shared cost reaches each location.
Keep direct site costs separate from allocated costs so leadership can see what shapes each location’s result.
Fictional monthly example
$20,000
Shared administration cost
Example method: share of headcount
Location A
10 of 20 team members · 50%
$10,000Allocated shared costLocation B
6 of 20 team members · 30%
$6,000Allocated shared costLocation C
4 of 20 team members · 20%
$4,000Allocated shared cost
Direct site activity+Separately shown allocation=A clearer location report
Fictional figures in USD for explanation only. Headcount is an example allocation basis, not a recommended method for your practice. The appropriate method is agreed during scoping.
Then investigate the difference—not just the margin.
Read the location-profitability guide →One location shows a lower margin
Question to investigateAre revenue, direct costs and the reporting period comparable?
Allocated overhead is higher relative to revenue
Question to investigateDoes the allocation reflect the agreed method, and what explains its effect?
Locations are at different stages of growth
Question to investigateHow do capacity, staffing and ramp-up affect the comparison?
Schematic illustrations only; bar sizes and the growth curve do not represent financial data or a forecast.
A comparison identifies where to investigate. It does not establish the cause or decide where to invest.
What to discuss first
Bring an overview of your entities and locations, current accounting systems and how shared costs are handled. We can then identify the records and reporting structure needed.
Entities + locations
An overview of how your locations and entities are organized.
Accounting systems
The systems and reports currently used across your locations.
Shared-cost approach
How shared costs are currently assigned to each location.
Questions about location reporting
Can we keep our existing bookkeeping team?
We discuss how preparation, review and reporting responsibilities fit together. Consistent definitions and source records are the starting point.
What about shared staff or intercompany activity?
We review the relevant arrangements during scoping and agree how they should appear in the reporting. These responsibilities are defined for the engagement.