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Direct activity allocation involves the measuring, recording, and allocating of business services performed. To do this, you must create the relevant (measurable) tracing factors (allocation bases which can be used as cost drivers). In Cost Center Accounting these are known as activity types. Activity allocation occurs, for example, when business transactions are confirmed or when posting activity quantities to accounts. The system multiplies the activity produced by the price of the activity type.

To do so, for the cost centers or business processes involved, you must plan activity types either using prices set manually or using subsequent iterative price calculation ( see also: Structure link Plan Price Calculation).


If the receiver of the activity allocation is not a cost object (such as, cost center, business process, or internal order), then the following applies: If no price was set manually, then the plan price is used. If you have not executed an iterative price calculation, then the manually set price for the activity type is used for direct activity allocation (the price in the plan/actual (000) version).

If the receiver of the activity allocation is a cost object (such as, a production order or a product cost collector), then the price used for valuation is determined according to the valuation variant (which is linked to the cost object for the simultaneous costing via the costing variant). If the receiving cost object is not linked to a costing variant for the simultaneous costing, then the plan price for the valuation period is used.



The service cost center "Plumbers" (4110) performs 1 hour of the activity type "Repairs" for production cost center HFI (4210). The plan price for the repairs activity type is 35 USD per hour. In direct activity allocation, this price is valuated as follows:

1 hr X 35 USD/hr = 35 USD

The "Plumbers" cost center is credited with this amount and the HI production cost center is debited correspondingly.

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Direct activity allocation is most often used with the following cost controlling methods:


If you implement internal activity allocation with predistribution of fixed costs (see Structure link Predistribution of Fixed Costs) and the sender is involved in predistribution of fixed costs, it depends on the receiver as to whether, under internal activity allocation, the system allocates total costs or only the variable costs.

If additional receivers, which are not participating in the predistribution of fixed costs, are statistically posted to, the system allocates both fixed and variable costs to these receivers.

The system always displays the true value flow on the user interface for internal activity allocation.


If you are working with transfer prices (multiple value flows), the internal activity allocations are carried out in the leading valuation. The plan price used for allocation thus applies to all the valuations.

For more information on transfer prices, see the SAP Library under EC Enterprise Controlling ® Profit Center Accounting ® Transfer Prices (see: Structure link Multiple Valuation Approaches/Transfer Prices) and Structure link Multiple Valuation Approaches in Overhead Cost Controlling.


You can use the internet component Internal Activity Allocations in the Intranet to enter direct activity allocations in the internet. For more information, see:

R/3 Internet Application Components

Internal Activity Allocations in the Intranet (CO-OM-CCA)

Internal Price Lists in the Intranet (CO-OM-CCA)


See also:

Entering Manual Actual Postings

Displaying Manual Actual Postings

Reversing Manual Actual Postings

Receivers of Manual Actual Postings

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