Summarization of Allocation Rules
You can define more than one segment within a cycle. The following information is collected in a segment:
Sender objects(such as, cost centers) for which the values to be allocated are calculated using the same rules
Receiver objects, for which tracing factors are determined using the same rules.
Allocation or reposting |
Sender values |
Tracing factors for the receiving objects |
Periodic reposting |
Fixed amounts posted amounts |
Fixed amounts fixed percentages fixed portions variable portions |
Distribution |
Fixed amounts posted amounts |
Fixed amounts fixed percentages fixed portions variable portions |
Assessment |
Fixed amounts posted amounts |
Fixed amounts fixed percentages fixed portions variable portions |
Indirect Activity Allocations |
Posted quantities inversely determined quantities |
Fixed quantities fixed percentages fixed portions variable portions |
If you specify a delta version when defining the sender values, the system automatically takes you to distribution or assessment in Activity-Based Costing (CO-OM-ABC).
In this case, you can use the following attributes to make more specifications for the Business process or business process group receiver object:
- External value-added
- Internal value-added
- Category
- Cost behavior
At period-end closing, the cost center Administration buildings allocates actual costs incurred to all administration cost centers based on the square meters of floor area used by each cost center. You enter this tracing factor as a statistical key figure on the receivers. The sender and receiver cost centers are combined with the distribution rule in one segment.
At period-end closing, the cost center Energy allocates actual costs incurred to the other cost centers. Costs are allocated to production based on gas meter readings (statistical key figure) and to administrative cost centers based on heated floor space in square meters (statistical key figure). You must define two segments because the tracing factors for the two receiver groups are different. In each segment, you specify the portion of costs charged to production and the portion of costs charged to the administration. The graphic below illustrates this.
The system processes the segments sequentially during allocation.
If the total percentage of both segments exceeds 100%, the SAP System issues an error message. If the total percentage is less than 100%, the remaining costs stay with the sender object.