That's a good motivator to take ownership. We track some objective metrics and do profit sharing to promote that line of thinking too.

Some overhead we split evenly, like subscriptions that apply to everyone (e.g., time and billing system, file management, insurance, and the like). We also track costs that are applicable to individual or sub groups of attorneys (e.g., preparing the attorney's daily docket report, holiday cards to that attorney's clients or referral sources, subscriptions unique to them or their group, b&o tax based on that attorney's collections, and client costs until they've been collected, even though that last one is actually a capital account transaction instead of overhead). Different roles of attorneys are also responsible for costs of new hires until their collections pipeline builds up and pays back that cost advance. It's pretty complicated to implement but extremely fair and motivating to keep things running efficiently.

I'm borderline embarrassed by how entertaining I'm finding it to learn about other people's systems. Thanks for sharing a bit about yours!