Defining Periodic Repostings or Periodic Allocations
Purpose
At period-end, when all costs have been incurred, you can use various allocation methods.
You can use
periodic reposting, distribution, assessment or indirect activity allocation to assign primary costs from other components, as well internally allocated secondary costs, to the cost-originating cost centers.To execute periodic reposting or periodic allocations, you must define
allocation cycles. You create a separate cycle for the plan and for the actual allocation of the same allocation type .
Consumption quantities cannot be allocated in assessment.
Note that distribution the system does not consider any primary costs that are planned activity-dependent.
During assessment, and periodic reposting in the actual, the system automatically allocates activity-dependent costs to the receivers.
For periodic reposting in the plan, you can also specify that given activity types are allocated to the receiver cost center/ receiver activity type.
Prerequisites
Before you define periodic repostings or periodic allocations, you should specify the following:
This means that you must define sender-receiver relationships for these allocation types.
You can make these settings in either the Cost Center Accounting menu or in the Implementation Guide for Cost Center Accounting.
The cost center Cafeteria allocates its costs to all cost centers in the organization. Cafeteria is the sender and all cost centers in the organization (including the cafeteria itself) are receivers.
You can also define multiple cost centers as senders.
Cost centers, orders, WBS elements, and cost objects can all be used as receivers.
For each sender, you define which costs or activity quantity are to be further allocated.
(see:
At this point, you need to specify how the costs to be allocated should be subdivided. In Cost Center Accounting, the allocation keys are referred to as tracing factors for the allocation.
(see:
The costs of the Cafeteria cost center are to be allocated to all cost centers, in line with the number of employees in each cost center. You enter the number of employees as a statistical key figures on each cost center.
Process Flow
To define a periodic reposting or a periodic allocation, carry out the following steps:
1. In the Implementation Guide (IMG), create the sender and receiver types you require for the given periodic reposting or periodic allocation.
(see:
2. Define a cycle.
(see:
Creating or Changing Cycles)3. Define segments for a cycle.
(see:
Creating Segments )4. If required, define tracing factors for the cycle.
(see:
Define Tracing Factors )5. If required, define the receiver weighting factors.
(see:
Define Receiver Weighting Factors )Result
Once you have created a cycle, you can execute it.
(see:
Executing Periodic Repostings or Periodic Allocations Online, Executing Periodic Repostings or Periodic Allocations in the Background)See also:
Process Example: Periodic Reposting of Telephone Costs