In the current era of digitalisation and changes in the business model, the single-revenue-ratio method can no longer accurately reflect the distribution of shared expenses, and fixed budgets are also likely to be out of date due to alterations in business scale, staffing structure and market strategy. This paper builds an all-encompassing model of "expense allocation - rolling budget - deviation diagnosis": First, entropy-weighted allocation factors are derived from revenue, gross profit, direct operating expenses and growth intensity; second, rolling budget benchmarks for expense categories are set according to driving factors such as service revenue, functional staff size and advertising investment; finally, anomalies are identified based on a deviation rate and importance threshold. Acquire publicly available annual report data for Microsoft from 2023 to 2025 and validate the model. Based on the above analysis, the multi-dimensional model has shifted general administrative expenses towards business units with higher growth rates and gross profit contributions; the average absolute budget deviation for the four expense categories in 2025 is 3.62%, a reduction of 56.69% from the 8.36% benchmark of single-revenue-growth areas. Therefore, this study suggests that the allocation of expenses should be changed from "scale average" to "equal emphasis on resource consumption and benefits", and the evaluation of budget execution should distinguish between efficiency improvements, delayed investment, and actual overspending to enhance the interpretability of responsibility centre assessment and the quality of resource allocation.

Siyao Li. Research on Corporate Expense Allocation and Budget Execution Variance Analysis Based on Multi-Dimensional Operational Indicators. Socio-Economic Statistics Research (2026), Vol. 7, Issue 1: 27-37. https://doi.org/10.38007/SESR.2026.070204.

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