Cost centre accounting

Hi,

We have a requirement for reporting the costs on the basis of 3 criteria: Location, Industry and divisions. Can someone tell me what is the best option in which our cost centre standard hierarchy can be structured so that, it meets all the criteria. The problem is one particular division will be providing services to all the industries. And if i create a seperate node for each of the criteria, location, industry and division, then cost can remain only in one of the nodes finally. That means if cost is allocated from location node to industry node or division node, location cost centres will be having zero balance. Can someone tell me if there is any alternative to have the cost analysis on the basis of all the three criteria i have mentioned?

Expecting prompt support as always.....

Regards

Suresh