Periodic Overhead Allocation
To reflect all the actual costs from Overhead Cost Controlling in Profitability Analysis, you need to transfer the cost center costs and business processes which are not directly attributable to the production process. You can transfer these costs to any profitability segments you wish and thus assign them to any level of your contribution margin hierarchies.
That way you can assign them to the level that best reflects the cause of the overhead.
For example, you can assign the costs that arose in the marketing for a certain customer group to that particular customer group in CO-PA.
The fixed costs and the excess costs in production should be assigned to the products or product groups that caused these costs. Since you want to be able to analyze these costs easily in reports by drilling down, it would not make sense to assign them to combinations of customer and product.