A method and system for tracking expenditures incurred by an entity involves determining the costs incurred, reading a file containing business model information, and allocating the costs according to the business model information. The business model information includes information regarding the internal structure of the entity including groups and sub-groups within the entity. Furthermore, value drivers of the entity and application profiles of the entity are also taken into consideration in determining whether various groups and sub-groups within the entity are performing optimally.