In the current cost margin accounting structure, federal subsidies at METAS are booked on one cost centre, without showing specifically how much each laboratory or department at METAS receives. This creates limited transparency in internal funding flows and weakens the link between legal mandate and financial planning. As a result, it becomes difficult to justify how federal funding is used, both within the organization and in discussions with internal stakeholders, such as laboratory and department heads.

This thesis combines theory and practice by integrating academic literature relevant to public sector funding with interviews. Firstly, we interviewed 4 internal employees at METAS to see current practices and room for improvement. Then two external institutes that also fulfil a legal mandate to the federal council, provided the external benchmarking and comparison with the current practices at METAS. Combining all this information a framework was developed using the existing cost margin accounting structure at METAS.

The thesis presents a structured and practical framework proposal, that could help METAS distribute federal funding more transparently and fairly across its internal units. The five-layer model distinguishes between legal mandate responsibilities and commercial services, using an "eligibility factor" that links infrastructure usage to services provided. This allows METAS to link its funding needs more clearly to its legal mandate tasks, such as maintaining metrological infrastructure. The model was reviewed and refined through expert feedback. To visualize an Excel framework was developed, enabling METAS to understand the proposal in the thesis. Together, this should help METAS improve financial planning, increase transparency, and strengthen internal accountability. It also supports better communication with internal stakeholder with funding needs. The approach is compatible with existing cost accounting structures and can be gradually integrated, making it both actionable and sustainable for the long term.