To be able to analyze all the costs incurred in Cost Center Accounting in Profitability Analysis (CO-PA), you need to allocate to CO-PA any cost center costs not already allocated to cost objects. You do this using the assessment function. In assessment, all primary and secondary costs of the sender cost center are transferred to an assessment cost element in account-based CO-PA. In costing-based CO-PA, these costs are summarized and transferred to value fields.

This process takes you through the procedure of assessing costs from a marketing cost center to costing-based profitability analysis.

A cycle has already been created in Customizing to define the senders and receivers of the assessment as well as the rules for how the values are allocated. You will analyze this cycle in the first process step.

The header of the cycle determines the controlling area as well as what type of CO-PA (account-based or costing-based) should be used for the tracing factors.

The segments of the cycle contain the senders and receivers as well as the assessment rules. For the marketing cost center we have chosen the rule "Variable portions". The sales revenues posted to the receiver objects form the basis for the assessment. The receivers are profitability segments represented by characteristic combinations of industry, customer group, and division.

To display the results of the assessment from the cost center viewpoint, you analyze a report that shows the partner objects.

To display the results from the viewpoint of Profitability Analysis, you define a basic report in CO-PA.

You reset the data at the end of the process chain, so that the process can be repeated.