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Activity-Based Costing 
If you have several SAP systems that are only partially integrated with each other, you can keep the data consistent by distributing master data and transaction data in Activity-Based Costing between the systems. Two distribution methods are available.
The data maintenance functions are executed in different systems depending on the distribution method.
Functions |
Distribution Method 1 (Centralized Activity-Based Costing) |
Distribution Method 2 (Decentralized Activity-Based Costing) |
Master data
maintenance |
Central system |
Central system |
Maintain standard hierarchy |
Central system |
Central system |
Administration of totals records |
Central system |
Master system of business process |
Planning |
Central system |
Master system of business process |
Period-end closing |
Central system |
Master system of business process |
Posting with assignment to a business process |
Central system/ |
Central system /
master system of business process / |
Information system (individual business processes) |
Central system |
Master system of business process / central system |
Information system (global) |
Central system |
Central system |
Activity-Based Costing provides the following distribution methods:
Centralized Activity-Based Costing (distribution method 1)
Decentralized Activity-Based Costing (distribution method 2)