Which videos can help me build an efficient model that distributes costs over business segments using different cost allocation factors to summarize profitability by business segment?
To me is sounds like a combination of many things, so hard to say exactly.
I would highly recommend going through this particular course first if you haven’t already.
Also check out a few of these videos. Some allocation factors around budgeting that could have some relevance
Also here’s another tutorial that I think may be relevant
Hopefully these can all be helpful for what you need.