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In direct internal activity allocation, the activity output is measured, entered, and assigned. To do so, you must create the corresponding measurable tracing factors (units of measure for cost occurrence) in the R/3 System. In the Cost Center Accounting component (CO-OM-CCA), these tracing factors are known as activity types. For example, activity allocation starts through the confirmation of work operations or recording activity data. Thereupon the R/3 System multiplies the resulting activity by the price rate defined for the activity type.

This requires, for the corresponding cost centers or business processes, activity type planning using a manually-set price or an iteratively calculated price (see also Structure link Plan Price Calculation).


If the receiver of the activity allocation is not a cost object (for example, cost center, business process or internal order) and no manually set price exists, then the plan price is used. If you do not make iterative price calculations, the R/3 System uses the manually-set price of the activity type or business process for direct activity allocation; that is, the price of the version plan/actual (000).

If the receiver of the activity allocation is a cost object (for example, a production order or a product cost collector), then the prices used in the valuation are determined based on the valuation variant. In this case, the valuation variant is linked to the cost object through the costing variant for the simultaneous costing. If the receiving cost object is not tied with a costing variant for the simultaneous costing, then the planned price for the period is used for the valuation.


The inland purchasing process consumed 600 employee hours from cost center purchasing. An employee hour costs 50.- DM. The result is 600 * 50.- DM = 30,000.- DM. The process is debited and the cost center is credit with this amount. The foreign purchasing process produces an amount of 20,000.- DM.

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As a rule, the following cost accounting approach applies to direct activity allocation:


Whether the total costs or only the variable costs are allocated during the internal activity allocation depends on the receiver. This is the case if you enter the internal activity allocation together with the pre-distribution of fixed costs (see: Pre-distribution of Fixed Costs), and the sender takes part in the redistribution of fixed costs.

If other receivers not used in pre-distribution of fixed costs accept statistical postings, internal activity allocation applies to both the fixed and the variable costs.

The surface of internal activity allocation always shows the true value flow.


If you use transfer prices (multiple value flows), internal activity allocations use the operational valuation. The plan price drawn upon during allocation then applies to all valuations.

For more information on transfer prices, see Structure link EC - Profit Center Accounting and Structure link Parallel Valuations .


You can also use the Internet component Internal Activity Allocation in Intranets to enter direct activity allocations via the Internet. For more information, see Structure link Internal Activity Allocation in Intranets (CO-OM-CCA).



To allocate activities from business process on orders, business processes, or cost center, go to the field Screen variant and select the variant SAP10 with the name SAP: BProc to Ord/BProc/CCtr.

See also:

Enter Manual Actual Postings

Display Manual Actual Postings

Reversing Manual Actual Postings


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