Allocation Accuracy Index (AAI)
Definition
Measures the effectiveness of cost attribution practices across an organization’s infrastructure. The formula calculates the percentage of total infrastructure costs that are directly and accurately attributed to the responsible teams, projects, or business units. A higher AAI indicates better financial transparency, more reliable Chargeback or Showback, and stronger alignment between costs and consumption, supporting accurate budgeting, forecasting, and FinOps decision-making. This KPI was developed by the FinOps for Data Center Working Group .
Formula, as published
Allocation Accuracy Index (AAI) = (Directly Attributed Costs / Total Infrastructure Costs) × 100
- Data sources:
- On-Premises Cost Data Resource Metadata ERP / Accounting Systems Audit logs
Calculate it
Example values to start with; replace them with yours.
From the FinOps Foundation
More Reporting & Analytics KPIs
Definition and formula: Allocation Accuracy Index (AAI), FinOps KPI library, FinOps Foundation, licensed CC BY 4.0, read 16 Oct 2026. Changed: HTML removed, dashes and British spellings changed, formula split from its data sources and examples. The calculator and the notes are Finitizer’s.
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