Example: Assessment/Distribution
The primary costs of an auxiliary cost center are passed on to Profit Center Accounting. If it is not possible to assign this auxiliary cost center to a profit center, you should work with a service center here. The assessment or distribution to CO objects which are assigned to "real" profit centers can thus be reflected as an assessment or distribution from the service center to a "real" profit center.
If any over- or underabsorption occurs for the service center, you need to allocate this in Profit Center Accounting (see
Assessment and Distribution).
If you cannot assign the final cost centers to one profit center, you can collect the data in an allocation center and then assess or distribute it in Profit Center Accounting.