Show TOC

 Apportionment Structure Locate this document in the navigation structure


Determines how the total cost for a material is apportioned to the individual co-products

  • For a primary product or process material, the apportionment structure lists the co-products to which costs are to be distributed

  • Assigns equivalence numbers to those co-products


The apportionment structure can be used to cost co-products in Product Cost Planning and to distribute actual costs ( Preliminary Settlement for Co-Products ) in Cost Object Controlling .

The cost of the primary product or process material is distributed to the co-products on the basis of equivalence numbers. You can also specify the source assignments of a source structure in the apportionment structure.


An apportionment structure consists of the following:

  • A key identifying the apportionment structure

  • A text describing the apportionment structure

  • A list of co-products to which the total costs are distributed


You can maintain the apportionment structure in the following places:

  • In the material master record in the MRP view or Costing view

If you are using the component Production Planning for the Process Industries (PP-PI), the information in the material master record in the apportionment structure is transferred into the material list and from there into the manufacturing order.

  • Directly in the header of the manufacturing order

If you specify the apportionment structure directly in the manufacturing order, you cannot use a source structure.

When you create a manufacturing order in Cost Object Controlling , the system generates a settlement rule on the basis of the apportionment structure. You can see this settlement rule in the manufacturing order. The equivalences specified in the apportionment structure are transferred into the settlement rule.

You can also specify an apportionment structure in the production version.

See also:

Maintaining the Apportionment Structure in the Material Master Record