Assessment

Assessment is a method of internal cost allocation in which costs are apportioned from a sender cost center to
receivers (cost centers, orders, or projects) using an assessment cost element. The costs are apportioned according
to an allocation base (tracing factor) defined by the user. Assessment can be run for both plan and actual values. The
SAP System supports both hierarchical processing (the user determines the assessment sequence) and iterative
processing (the system determines the sequence).

The user can use the following allocation bases (tracing factors) to apportion the
costs to the receivers:

amounts posted to the receivers (such as cost element values or statistical key figures. These values are
defined in the "Receiver base".

fixed amounts (the user enters the amount debited to each receiver in the receiver rule)

percentages (percentage for each receiver in the receiver rule)

portions (portions debited to each receiver defined in the receiver rule, such as the square foot area of the
cost centers

The sender cost center is credited according to the receiver rule selected:

fully credited (all costs of the sender)

with an amount specified by the user

all costs credited except for a residual percentage defined by the user

The apportioned costs are allocated using an assessment cost element. This means that the information of the
original primary cost elements is lost. It is possible to group the cost elements (into personnel costs, for example) and
assign them using different assessment cost elements. The type of costs apportioned can then be seen on the
receiver. However, system resource usage increases during assessment with the number of groups.
Example of assessment:
The costs of the cafeteria cost center are apportioned according to the number of employees in each cost center
which uses the cafeteria services. The number of employees is entered as a statistical key figure on each cost center:

Sender cost center Canteen

Primary costs
Secondary costs
Credit with assessment cost element

70,000
30,000
-100,000

Receiver cost center Production 1

Statistical key figure Employees

10

Debit with assessment cost element

10,000

Receiver cost center Production 2

Statistical key figure Employees
Debit with assessment cost element

90
90,000

Step 1) Create Secondary Cost element

KA06

Scenario 1)
Sender Rule
Posted Amounts

Receiver Rule
Variable Portions

Var Portion
Type
Plan Costs

We plan the plan fixed costs for the sender in KP06.

Then we plan for the receivers.

----This means that the 1000 plan fixed costs of the sender S100 will have to be moved
to S200 and S300 in ratio of 500:250

Execute assessment.

These values can be seen in Cost center report. (S_ALR_87013611).

Scenario 2.
Sender Rule
Posted Amounts

Receiver Rule
Variable
Portions

Var Portion Type

Plan Consumption

Scenario 3
Sender Rule
Posted Amounts

Receiver Rule
Variable Portions

Var Portion
Type
Plan SKF

Plan SKF for the receivers in KP46

Scenario 4)
Sender Rule
Posted Amounts

Receiver Rule
Variable Portions

Var Portion
Type
Plan Activity

Now plan the activities in KP26.

Scenario: 5
Sender Rule
Posted Amounts

Receiver Rule
Variable Portions

Var Portion Type

Stat Plan Costs

To make statistical posting we have to create primary cost elements with cost
element category 11 or 12.

We will create a GL account

Then cost element with category 11.

Then we will plan for two receiver cost centers in KP06.

Then we will plan for the cost centers in KP06.

Then for the sender.

Then maintain the cycle.

Then execute the assessment in KSUB.

These we can see in the cost center line item report.

Scenario: 6

Sender Rule
Posted Amounts

Receiver Rule
Fixed Amounts

Var Portion Type

Not Applicable

No planning is done for receivers. The amounts are mentioned in cycle itself.

Then execute the cycle

Suppose the total of the amounts maintained in the receivers is more than the
sender.

Then after executing the cycle,

That means that the planned value in KP06 has no relevance.

The amounts maintained in the cycle for receivers prevail.
In the cost center line item report,

Scenario: 7

Sender Rule
Posted Amounts

Receiver Rule
Fixed Percentages

Var Portion Type

Not Applicable

If we give more than 100% in receivers.

If we give less than 100% in receivers

The receivers are updated with the percentages

And the balance is left in the sender.

Scenario: 7

Sender Rule
Posted Amounts

Receiver Rule
Fixed Portions

Var Portion Type

Not Applicable