Use
Assessment is a method of allocating primary and secondary costs in Cost Center Accounting and Activity-Based Costing. The following information is passed on to the receivers:Allocation through assessment is useful when the composition of the costs is unimportant for the receiver. For example, the assessment of cafeteria costs to a cost center need not be broken down further.
You can use the information system to analyze the assessment results by assessment cost element according to sender and receiver relationships.
In
You cannot allocate consumption quantities using assessment. To allocate activity quantities, you must use indirect activity allocation.
Features
For allocations using assessment, you can summarize all the cost elements into one
assessment cost element. When you carry out the assessment, the system allocates all the costs to be allocated from the sender using this cost element. However, this method does not store any information on the receiver, regarding the composition of the costs.Alternatively, you can use an
allocation structure to define which cost elements are to be allocated under which assessment cost elements. You can assign individual cost elements, cost element groups or intervals to an assessment cost element. The allocation structure can be stored during segment maintenance.Until now, if you wanted information regarding the composition of costs at a summarized level, you needed to create a large number of segments. These segments only differed in the assignment of the allocation cost elements to the assessment cost elements. Allocation structures enable you to reduce maintenance and the runtime of the cycle.
Company A has 10 subsidiaries in Germany. The primary costs of each subsidiary are to be allocated at period end using its own assessment cost element. Cost centers are summarized across all the subsidiaries (for example, all cafeterias of the subsidiaries). However, although the sender and receiver remain the same, an individual assessment cost element is to be used for each subsidiary.
Until now, you needed to create a corresponding segment for each cost element that was assigned to an individual assessment cost element.
Segment |
Sender |
Receiver |
Cost element |
Assessment cost element |
Segment 1 |
Cost center 3500 Purchasing |
Cost center 3600 Cafeteria |
Cost element 415000 |
Assessment cost element 510000 |
Segment 2 |
Cost center 3500 Purchasing |
Cost center 3600 Cafeteria |
Cost element 430000 |
Assessment cost element 520000 |
... |
... |
... |
... |
... |
You can now summarize the primary cost elements 415000, 430000 in an allocation structure, as well as their assignments to assessment cost elements. This reduces the number of segments required.
Segment |
Sender |
Receiver |
Allocation structure |
Segment 1 |
Cost center 3500 Purchasing |
Cost center 3600 Cafeteria |
Allocation structure A1 |
For more information, see the Implementation Guide (IMG) for Cost Center Accounting or Activity-Based Costing, under Actual Postings ® Period End Closing ® Assessment ®
Create Assessment Cost Elements or Maintain Allocation Templates or under Planning ® Allocations ® Assessment ® Create Assessment Cost Elements or. Maintain Allocation Structures.See also:
Defining Periodic Repostings or Periodic Allocations Processing Cycles Creating or Changing Cycles Executing Periodic Repostings or Periodic Allocations Online Displaying the Cycle Overview