predistribution of fixed costs (CO)
The assignment of set plan values as actual values for activity types
on the cost centers or business processes that planned the activity input.
The distribution is proportional to the planned quantities for activity inputs.
Predistribution of fixed costs ensures the following:
- That integrated activity planning takes the preparation activities of
sender cost centers and business processes into account. This is necessary because their input was planned by other cost centers or
- That the senders (cost centers or business processes) providing the
activities are not treated as the sources of preparation costs; rather,
the receivers that plan activity inputs from the senders originate these costs.