Assessment is a method of internal cost allocation by which you allocate (transfer) the costs of a sender cost center to receiver CO objects (orders, other cost centers, and so on) under an assessment cost element. The method works according to the keys defined by the user.
The system supports both of the following:
Example:
You can assess the costs from the cost center "Cafeteria" to receiver cost centers in proportion to the statistical key figure "employees" for each cost center.
Receiver cost center I has 10 employees, while receiver cost center II has 90. In this case, the system would assess 10% of the costs from the cost center "Cafeteria" to receiver cost center I and 90% to receiver cost center II. The credit entered in the sender cost center "Cafeteria" and the debits entered in the receiver cost centers are all assigned via the assessment cost element. Depending on the system settings, you can assess all the costs of the sender cost center "Cafeteria" or only part of them.
Business activity used to allocate quantities and amounts (actual and plan values) from one sender object to one or more receiver objects.
The assessment process posts the sender amounts to an assessment account. The system then allocates the amounts from the assessment account to the receiver(s) and not directly from the original sender account.