COMPUTER-IMPLEMENTED SYSTEMS AND METHODS FOR PARTIAL CONTRIBUTION COMPUTATION IN ABC/M MODELS

Computer-implemented systems and methods for analyzing costs associated with a cost flow model having components of relationships and entities. A system and method can be configured to receive a data associated with the cost flow model as well as source-entity definitions, via-entity sets, and target-entity definitions. A set of linear equations is created that is representative of the costs and entity relationships, wherein data about certain relationships satisfying a removal criteria are not included in the matrices. The system of linear equations is solved to determine contribution values from the source entities to the target entities through the via-sets.