People and drivers
Use individual context where responsibility follows an authorised person.
Use allocation structures that match real responsibility.
Allocation is most useful when its categories explain who or what is responsible for fuel value without creating unnecessary administrative complexity.
Practical controls
Start with the decision the organisation must explain.
Use the smallest set of people, asset, location and purpose controls that supports approval, daily operation and later reconciliation.Vehicles and equipment
Use asset context where consumption must be reviewed against an operating unit.
Projects and locations
Use purpose context where teams need cost-centre or site accountability.
Next step