Allocation Methods

Allocation Methods
Allocation method is used to transfer the cost from one cost object to another.
Example: to transfer or the cost from one Cost center to other cost centers
Note: we can transfer Plan cost and Actual Costs
Actual and Plan cost allocation methods:
S.No
1
2
3
4
5
Allocation Method
Manual Allocation
Distribution Method
Assessment Method
Costing Sheet Method
Template Allocation Method
Indirect Activity Allocations/

6 ABC Costing Method
Coverd In
Cost Center Accounting
Product Costing
Product Costing
Activity Based Costing
Allocation Methods Classifies as 2 types.

1. Manual Allocation
2. Automatic Allocation
1. Manual Allocations Methods:
a)
b)
c)
d)
e)
Manual Reposting of Cost

Manual Cost Allocation
Manual Reposting of Revenues
Reposting of line items with Reference to Controlling Document
Statistical Key figures
2. Automatic Allocation Methods

a) Distribution method
b) Assessment method
1. Manual Allocation Method

a) Manual Reposting of Cost
Transaction Code: KB11N
Note: Using Manual reposting of Cost, We can repost the Cost from one Cost Center
to another Cost Center.
SCENARIO #1
Transferring cost from CC1 ( Cost Center 1) to CC2 (Cost Center 2)
Steps:
1. Post FI General ledger Invoice: F-02
2. Manual Reposting of Cost: KB11N
1. Post FI General ledger Invoice:
Transaction Code: F-02
Fields
Values
Document Date
01.04.2016
Document type
SA
Company Code
F500
Posting Date
01.04.2016
Period
01
Currency
INR
Posting Key
40
Account
400000
Amount
100000
Cost Center
CC1
Text
Salaries Paid
Posting Key
50
Account
100000
Amount
100000
Text
Salaries Paid
SAVE
Remarks
Salaries A/C G/L No.

Cost Center !
Bank A/C G/L No.
NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

Check the Values.
System Displays below Values
Plan
Abs.
Cost Elements
Act. Cost Cost
Variance
Var (%)
400000 Salaries
A/C
100000
100000
* Debit
100000
100000
** Over/Under Obs
100000
100000
2. Manual Reposting of Costs:

Fields
Document
Date
Posting Date
Values
Remarks
01.04.2016
01.04.2016
Manual Primary Cost
Doc. Text
Allocation
Screen Variant 01-SAP Cost Center
Input Type
L - List Entry
CCtr (Old)
CC1
Cost Element 400000
Amount
Currency
CCtr (New)
Cost Center 1
60000
Salaries A/C G/L

No.
CC2
Cost Center 2
SAVE

Check the Values.
3

Output for Cost Center: CC1
Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
Abs.
Variance
40000
40000
40000
Var (%)
40000
40000
40000

Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
Abs.
Variance
60000
60000
60000
Var (%)
60000
60000
60000
Note: Manual Reposting of Cost Rs.60000 from CC1 ( Cost Center 1) to CC2
(Cost Center 2) Completed.
DISPLAY OF MANUAL REPOSITNG OF PRIMARY COST

Give Document Number As (Which SAP Generated in Transaction code)
Press Enter
REVERSAL OF REPOSTING OF PRIMARY COST

Fields
Document Date
Posting Date
Reverse Doc
No.
Text
Values
01.04.2016
01.04.2016
Document Number which we want to
reverse
Remarks
ENTER
SAVE
Check the Values.
Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
100000
100000
100000
Abs.
Variance
Var (%)
100000
100000
100000

Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
Abs.
Variance
Var (%)
REPOST LINE ITEMS
Transaction Code: KB61

NOTE: Using transaction code KB61 we can transfer the cost based on a finance
document.
Fields
Document
Number
Company Code
Fiscal year
Value TranCurr
Account
Assignment
Values
Remarks
FI Document number
EXECUTE
Give Amount which we want to
transfer
CC2 - Target cost center
SAVE

Check the Values.
Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
80000
80000
80000
Abs.
Variance
Var (%)
80000
80000
80000

Cost Elements
400000 Salaries
A/C
* Debit
** Over/Under Obs
Act. Cost
Plan
Cost
20000
20000
20000
Abs.
Variance
Var (%)
20000
20000
20000
DIRECT ACTIVITY ALLOCATION:

Fields
Document Date
Posting Date
Text
Sender Cost
Center
Sender Activity
type
Reciever Cost
Center
Total Quantity
Values
01.04.2016
01.04.2016
Actual Activity Quantity Allocation Manual
Remarks
CC1
CLEAN
CC2
100
SAVE

Check the Values.
Activity types
Act.Acty Pln Acty
CLEAN Cleaning
Activity
100 Hr
* Debit
** Over/Under Obs
Abs.
Variance
Var (%)
MANUAL COST ALLOCATION

NOTE: KB15N is used to allocate the cost to primary cost element as well as
secondary cost element
Fields
Document Date
Posting Date
Document Text
Sender Cost cneter
Values
01.04.2016
01.04.2016
Give Cost element
94200000
Amount
Reciever Cost
centre
100
Remarks
CC1
Cost Center
Allocation
CC2
SAVE

Check the Values.
Cost Elements
94200000
* Credit
** Over/Under Obs
Plan
Act. Cost Cost
1000 1000 1000 -
Abs.
Variance
Var (%)
1000 1000 1000 -

Cost Elements
94200000
* Debit
** Over/Under Obs
Act. Cost
1000
1000
1000
Plan
Cost
Abs.
Variance
Var (%)
1000
1000
1000
Actual Automatic Allocation Methods

1.
Distribution method - Actual
2.
Assessment method - Actual
Distribution method Actual
Distribution Method is used to transfer Primary Cost element cost from one cost
center to Another Cost center or one cost center to CO order.
Note: In Distribution Method same source of cost element in both sender side and
receiver side will updated.
Assessment method Actual

Assessment Method is used to transfer Primary Cost and secondary cost element cost
from one cost center to Another Cost center
Assessment uses separate assessment cost element in sender and receiver side.
In sender side the total allocated amount will sum-up and it will credit under the
assessment cost element and same amount will debit in the receiver side under the
same cost element.
In receiver side we can view details of allocated amount separately and also
relevant to specific cost element expenditure.
in receiver side we cannot able to get the details of primary cost elements for
allocated amounts.
10
Distribution method Actual
The Cycle contains the Segments.

Segment Contains the sender rules, Receiver rules & also sender and Receiver
11
details.
sender Rules : Sender rules contains Posted Amount, Fixed Amount and Fixed
Rates.
Posted Amounts: Posted Amounts considers the values posted in Actuals.
Fixed Amounts: Fixed Amounts Considers the values on the Sender Values tab.
Fixed Rates: values from the sender value tab, the fixed prices defined for the
sender are multiplied by the receiver tracing factors and the result allocated to the
receiver.
Receiver rule: Receiver rules contains the Fixed Percentage, Fixed Amount ,
Fixed
portion and variable Portion.
Example on Receiver rules:
the cost of 10000 transfer from Cost Center Canteen to Admin, Production and
Marketing.
Fixed
Percentage
Fixed
Amounts
Fixed
Portion
Variable
Portion
Admin
Product
ion
10
10
3000
4000
10
10
Marketi
ng
80 (Fixed % Method)
(Fixed Amount
3000 Method)
5 (Ratio Method)
(SKF Activities
80 Method)
12
Distribution
Scenario # 1:
Sender Rule Posted Amount
Receiver Rule Fixed Percentage
Posted amount in Cost Center Canteen: 10000
Distribution to Cost Center Admin 20%
Distribution to Cost Center Production 70%
Distribution to Cost Center Marketing 10 %
Steps:
1.
2.
3.
4.
Posting of Actual cost: F-02

Define Actual Distribution Cycle: KSV1
Execute Actual Distribution Cycle: KSV5
Check cost center Report: S_ALR_87013611
1. Posting of Actual Cost

Fields
Document Date
Document type
Values
01.04.2016
SA
Remarks
13
Company Code
Posting Date
Period
Currency
Posting Key
Account
Amount
Cost Center
Text
Posting Key
Account
Amount
Text
F500
01.04.2016
INR
40
400000
10000
CANTEEN
Canteen Cost Center
Salaries
Paid
50
100000
Bank A/C G/L No.
10000
Salaries
Paid
SAVE
2. Define Actual Distribution Cycle

Transaction Code: KSV1
Fields
Values
Remarks
Cycle
FF1
Start Date
01.04.2016
ENTER
Text
Click on Attach Segment Button
Segment Name
FSEG1
Segment Description
Segment Header Tab
Posted
Sender rule
Amount
Share in %
100
Fixed
Receiver Rule
Percentage
Senders/Receivers
tab
Sender Cost center
CANTEEN
Salaries A/C G/L
Cost Element
400000 No.
Receiver Cost Center
ADMIN
PRODUCTIO
N
MARKETING
14
Receiver Tracing
factor tab
Admin
Marketing
Production
20
10
70
ENTER
SAVE
3. Execute Actual Distribution Cycle

Transaction code: KSV5
Fields
Period
Fiscal Year
Give Cycle
Values
Remarks
1
2016
FF1
ENTER
EXECUTE
Observe the values

4. Check cost center Report: S_ALR_87013611
Output for Cost Center: Canteen
Cost Elements
400000 Salaries A/C
* Debit
400000 Salaries A/C
* Credit
** Over/Under Obs
Act. Cost
Plan Cost
10000
10000
1000010000-
Abs.
Var
Variance
(%)
10000
10000
1000010000-
Output for Cost Center: Admin

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
2000
* Debit
2000
** Over/Under Obs
2000
Abs.
Var
Variance (%)
2000
2000
2000
Output for Cost Center: Production

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
7000
* Debit
7000
Abs.
Var
Variance (%)
7000
7000
15
** Over/Under Obs
7000
Output for Cost Center: Marketing

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
1000
* Debit
1000
** Over/Under Obs
1000
7000
Abs.
Var
Variance (%)
1000
1000
1000
Scenario #2
Reversal of Actual Distribution:
Transaction Code : KSV5
Fields
Values
Remarks
Period
1
Fiscal Year
2016
Give Cycle
FF1
Go to Distribution Menu Click on
Reverse
Enter
16
Scenario # 3 :
Receiver Rule Fixed Amount
Fixed Amount: 17000
Distribution to Cost Center Admin 4000
Distribution to Cost Center Production - 8000
Distribution to Cost Center Marketing - 5000
Steps:
1.
2.
3.
4.


Fields
Values
Document Date 01.04.2016
Document type
SA
Company Code F500
Posting Date
01.04.2016
Remarks
17
Period
Currency
Posting Key
Account
Amount
Cost Center
Text
Posting Key
Account
Amount
Text
INR
40
400000
10000
CANTEEN
Canteen Cost Center
Salaries
Paid
50
100000
Bank A/C G/L No.
10000
Salaries
Paid
SAVE
2. Define Actual Distribution Cycle:

Fields
Cycle
Start Date
Values
FF2
01.04.2016
ENTER
Remarks
Text
Segment Name
FSEG2
Segment Description
Segment Header Tab
Posted
Sender rule
Amount
Share in %
100
Fixed
Receiver Rule
Amounts
Senders/Receivers
tab
Sender Cost center
CANTEEN
Cost Element
Salaries A/C G/L

400000 No.
ADMIN
18
PRODUCTIO
N
MARKETING
Receiver Tracing
factor tab
Admin
4000
Marketing
Production
5000
8000
ENTER
SAVE

Fields
Period
Fiscal Year
Give Cycle
Values
Remarks
1
2016
FF2
ENTER
EXECUTE
Observe the values

Cost Elements
400000 Salaries A/C
* Debit
400000 Salaries A/C
* Credit
** Over/Under Obs
Act. Cost
Plan Cost
10000
10000
17000170007000-
Abs.
Var
Variance
(%)
10000
10000
17000170007000-

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
4000
* Debit
4000
** Over/Under Obs
4000
Abs.
Var
Variance (%)
4000
4000
4000

Act.
Cost Elements
Cost
Abs.
Variance
Plan
Cost
Var
(%)
19
400000 Salaries A/C

* Debit
** Over/Under Obs
8000
8000
8000

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
5000
* Debit
5000
** Over/Under Obs
5000
8000
8000
8000
Abs.
Var
Variance (%)
5000
5000
5000
Scenario # 4:
Receiver Rule Fixed Portion (Ratio)
Distribution to Cost Center Admin 1
Distribution to Cost Center Production - 4
Distribution to Cost Center Marketing 3
Formula: Total Cost * Ratio per Cost center/ Total Ratios
Example:
Admin = 10000 * 1/ 8 = 1250
Production = 10000 * 4/8 = 5000
Marketing = 10000 * 3/8 = 3750
Steps:
1.
2.
3.
4.

20

Fields
Values
Remarks
Document type
SA
Company Code F500
Posting Date
01.04.2016
Period
Currency
INR
Posting Key
40
Account
400000
Amount
10000
Cost Center
CANTEEN
Canteen Cost Center
Salaries
Text
Paid
Posting Key
50
Account
100000
Bank A/C G/L No.
Amount
10000
Salaries
Text
Paid
SAVE
2. Define Actual Distribution Cycle:
Fields
Cycle
Start Date
Values
FF3
01.04.2016
ENTER
Remarks
Text
Segment Name
FSEG3
Segment Description
Segment Header Tab
Posted
Sender rule
Amount
Share in %
100
Fixed
Receiver Rule
Amounts
Senders/Receivers
tab
Sender Cost center
CANTEEN
Cost Element
400000 Salaries A/C G/L
21
No.
ADMIN
PRODUCTIO
N
MARKETING
Receiver Tracing
factor tab
Admin
Marketing
Production
3
4
ENTER
SAVE

Fields
Period
Fiscal Year
Give Cycle
Values
Remarks
1
2016
FF3
ENTER
EXECUTE
Observe the values

Cost Elements
400000 Salaries A/C
* Debit
400000 Salaries A/C
* Credit
** Over/Under Obs
Act. Cost
Plan Cost
10000
10000
1000010000-

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
1250
* Debit
1250
** Over/Under Obs
1250
Abs.
Var
Variance
(%)
10000
10000
1000010000-
Abs.
Var
Variance (%)
1250
1250
1250
22

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
5000
* Debit
5000
** Over/Under Obs
5000
Abs.
Var
Variance (%)
5000
5000
5000

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
3750
* Debit
3750
** Over/Under Obs
3750
Abs.
Var
Variance (%)
3750
3750
3750
Note:
One segment can have multiple receivers and Multiple senders.
Under One Cycle we can have multiple segments
Scenario # 5:
Receiver Rule: Variable Portion ( Based on SKF)
Distribution to Cost Center Admin based on SKF -200
Distribution to Cost Center Production based on SKF -80
Steps:
1.
2.
3.
4.
5.

Enter Actual SKF: KB31N

Fields
Values
Remarks
23
Document type
Company Code
Posting Date
Period
Currency
Posting Key
Account
Amount
Cost Center
Text
Posting Key
Account
Amount
Text
SA
F500
01.04.2016
INR
40
400000
10000
CANTEEN
Canteen Cost Center
Salaries
Paid
50
100000
Bank A/C G/L No.
10000
Salaries
Paid
SAVE
2. Enter Actual SKF

Transaction Code: : KB31N
Fields
Document Date
Posting Date
Doc. Text
Scrn Variant
Input Type
Receiver Cost
center
SKF
Total Quantity
Receiver Cost
Center
SKF
Total Quantity
Values
Remarks
01.06.2016
01.06.2016
01-SAP
cost Center
List Entry
Admin
EMP
200
Production
EMP
80
ENTER
24
SAVE
ACTU
SKF
AL
PLAN
EMP 200
Employee
EA
Output for Cost Center : Production
ACTU
SKF
AL
PLAN
EMP 80
Employee
EA
3.
ABS.
VAR
VAR (%)
200 EA
ABS.
VAR
80
VAR (%)
EA
Define Actual Distribution Cycle

Fields
Values
Cycle
FF4
Start Date
01.04.2016
ENTER
Text
Segment Name
FSEG4
Segment Description
Segment Header
Tab
Posted
Sender rule
Amount
Share in %
100
Remarks
25
Receiver Rule
Var. Portion Type
Scale Neg. Tracing
Factors
Senders/Receivers
tab
Sender Cost center
Cost Element
Variable
Portions
Actual SKF's
No Scaling
CANTEEN
400000
Salaries A/C G/L

No.

PRODUCTIO
N
MARKETING
Receiver Tracing
factor tab
Var. Portion Type
Scale Neg. Tracing
Factors
Stat. Key. Fig
Receiver
Weighting Factors
PRODUCTION
MARKETING
5-Actual SKF
No Scaling
EMP
100
100
ENTER
SAVE
Execute Actual Distribution Cycle

Fields
Period
Fiscal Year
Give Cycle
Values
Remarks
1
2016
FF4
ENTER
EXECUTE
26

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
7143
* Debit
7143
** Over/Under Obs
7143
Abs.
Var
Variance (%)
7143
7143
7143

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries A/C
2587
* Debit
2587
** Over/Under Obs
2587
Abs.
Var
Variance (%)
2587
2587
2587
Transaction codes:
1. Define Plan Distribution Cycle: KSV7
2. Execute Plan Distribution Cycle: KSVB
27
Assessment method Actual
Scenario # 1:
Receiver Rule Fixed Percentage
Steps:
1.
2.
3.
4.

Create Actual Assessment Cycle: KSU1
Execute Actual Assessment Cycle: KSU5

Fields
Values
Remarks
28
Document Date
Document type
Company Code
Posting Date
Period
Currency
Posting Key
Account
Amount
Cost Center
Text
Posting Key
Account
Amount
Text
01.04.2016
SA
F500
01.04.2016
INR
40
400000
10000
CANTEEN
Canteen Cost Center
Salaries
Paid
50
100000
Bank A/C G/L No.
10000
Salaries
Paid
SAVE
WORKING NOTE:
1. Create Secondary Cost element with Category : 42
2. Go to Transaction Code: KA01
3. Give Cost element as 94200000
4. Give Valid From date
5. Enter
6. Give Name as Cost Center Assessment
7. Give Description as Cost center Assessment
8. Give cost element Category as 42
9. Save
2
Create Actual Assessment Cycle

Transaction Code: KSU1
Fields
Cycle
Start Date
Values
FASMNT1
01.04.2016
ENTER
Remarks
Text
Segment Name
F1
Segment Description
Segment Header Tab
Assessment Cost element
94200000
Posted
Sender rule
Amount
Share in %
100
29
Fixed
Percentages
Receiver Rule
Senders/Receivers tab
Sender Cost center
CANTEEN
Cost Element
Salaries A/C G/L

No.
400000
ADMIN
PRODUCTION
MARKETING
Receiver Tracing
factor tab
Admin
Marketing
Production
10
20
70
ENTER
SAVE
Execution of Assessment Cycle

Fields
Period
Fiscal
Year
Give
Cycle
Values
Remarks
1
2016
FASMNT
1
ENTER
EXECUTE

Act.
Plan
Cost Elements
Cost
Cost
400000 Salaries
10000
A/C
* Debit
10000
Abs.
Variance
Var (%)
10000
10000
400000 Salaries
A/C
94200000-Cost
Center Assement
10000-
10000-
* Credit
10000-
10000-
30
** Over/Under Obs
Cost Elements
Act. Cost
Plan
Cost
Abs.
Variance
Var (%)
400000 Salaries A/C

94200000-Cost Center
Assement
1000
1000
* Debit
** Over/Under Obs
1000
1000
1000
1000

Cost Elements
Act. Cost
Plan
Cost
Abs.
Variance
Var (%)
400000 Salaries A/C

Assement
7000
7000
* Debit
** Over/Under Obs
7000
7000
7000
7000

Cost Elements
Act. Cost
Plan
Cost
Abs.
Variance
Var (%)
400000 Salaries A/C

Assement
2000
2000
* Debit
** Over/Under Obs
2000
2000
2000
2000
Scenario # 2:
Allocation Structure:
'Allocation structure' is created to map different primary cost elements to different
assessment cost elements. When the allocation structure is used, the postings in these
primary cost elements are moved out using the assessment cost element mapped to
them in the structure
Example Scenario on Allocation Structre
Primary Cost
element
Description
Moved
400000 Salaries A/C
to
Moved
400001 Rent A/C
to
Secondary Cost
element
Description
Salaries A/C
94200010 Assessment
94200011 Rent A/C Assessment
31
Telephone
400003 Expences A/C
400004 Stationery A/C
400005 Office Electricity
Moved
to
Moved
to
Moved
to
Telephone Exps
94200012 Assessement
Stationary Exps
94200013 Assessment
Office electricity
94200014 Assessement
Steps:
1.
2.
3.
4.
5.
6.
Create Secondary Cost elements: KA06

Post FI document : FB50/F-02
Creation of Allocation Structure: KSES
Create Assessment Cycle with Allocation Structure: KSU1
Execute Assessment Cycle: KSU5
1. Create Secondary Elements: KA06

Secondary Cost
element
Description
94200010 Salaries A/C Assessment
94200011 Rent A/C Assessment
Telephone Exps
94200012 Assessment
Stationary Exps
94200013 Assessment
Office electricity
94200014 Assessment
Categ
ory
42
42
42
42
42
2. Post FI document: FB50/ F-02

GL NO
DESRIPTION
400000 SALARIES
400001 Rent A/C
Telephone
400003 Expences A/C
400004 Stationery A/C
400005 Offcie Electricity
100000 Cash A/c
DEBIT/CREDIT
Debit
Debit
AMOUN
T
20000
20000
COST
CENTER
CANTEEN
CANTEEN
Debit
Debit
Debit
Credit
30000
40000
50000
150000-
CANTEEN
CANTEEN
CANTEEN
CANTEEN
32
SAVE
3. Creation of Allocation Structure
Transaction code: KSES
Click on New Entries
Allocation
Structure
Text
COST CENTER ALOCATION
AS
STRUCTURE
SAVE
ENTER
Select Allocation Structure: AS
Double Click on Assignment folder
New Entries
Give
Assign
ment
Text
1 Salaries
2 Rent
Telephone
3 Expences
4 Stationery
5 Office Electricity
SAVE
ENTER
Select Assignment 1-Salaries

Double Click on Source Folder
Give From Cost element As 400000 Salaries A/C
Double Click on Assessment Cost Element Folder
New Entries
Assessment Cost Element as 94200010 Salaries A/C Assessment
33
Double Click on Assignments folder

Select Assignment 2- Rent
Give From Cost element As 400001 Rent A/C
New Entries
Assessment Cost Element as 94200011 Rent A/C Assessment
Select Assignment 3-Telephone Expences
Give From Cost element As 400003 Telephone Expenses A/C
New Entries
Assessment Cost Element as 94200012 Telephone Exps Assessment
Select Assignment 4-Stationary
Give From Cost element As 400004 Stationary A/C
New Entries
Select Assignment 5-Stationary
Give From Cost element As 400005 Office Electricity
New Entries
4. Create Assessment Cycle with Allocation Structure:

Fields
Cycle
Start Date
Values
FASM2
01.04.2016
Remarks
34
ENTER
Text
Segment Name
F6
Segment Description
Segment Header Tab
Allocation Structre
AS
Posted
Sender rule
Amount
Share in %
100
Fixed
Receiver Rule
Percentages
Senders/Receivers tab
Sender Cost center
CANTEEN
Cost Element
400000
Salaries A/C G/L

No.
ADMIN
PRODUCTION
MARKETING
Receiver Tracing
factor tab
Admin
Marketing
Production
10
20
70
ENTER
SAVE
5. Execution of Assessment Cycle

Fields
Period
Fiscal
Year
Give
Cycle
Values
Remarks
1
2016
FASM2
ENTER
EXECUTE
6.
Output for Cost Center: CANTEEN

Act.Cost
Cost Elements
s
Plan
Costs
Abs.Var.
Var(%)
35
20,000.0
0
20,000.0
0
30,000.0
0
40,000.0
0
50,000.0
0
1,60,000.
00
20,000.0
0
20,000.0
0
30,000.0
0
40,000.0
0
50,000.0
0
1,60,000.
00
94200010 Salaries A/C

Assm
20,000.0
0-
20,000.0
0-
94200011 Rent A/C

Assessme
20,000.0
0-
20,000.0
0-
94200012 Telephone
Exps As
30,000.0
0-
30,000.0
0-
94200013 Stationary
Exps A
40,000.0
0-
40,000.0
0-
94200014 Office
Electricit
50,000.0
0-
50,000.0
0-
160,000.
00-
160,000.
00-
400000
Salaries A/C
400001
400003
Expence
Rent A/C
Telephone
400004
400005
Electricit
Stationery
Office
* Debit
400000 Salaries A/C
94200000 Cost Center
Asses
* Credit
** Over/underabsorption
Output for Cost Center: ADMIN

Cost Elements
400000 Salaries A/C
Asses
Assm
94200011 Rent A/C
Assessme
Act.Cos
ts
Plan
Costs
Abs.Var
.
2,000.00
2,000.00
2,000.00
2,000.00
Var(%)
36
94200012 Telephone
Exps As
94200013 Stationary
Exps A
94200014 Office
Electricit
* Debit
3,000.00
3,000.00
4,000.00
4,000.00
5,000.00
16,000.0
0
16,000.
00
5,000.00
16,000.0
0
16,000.
00
Output for Cost Center: MARKETING

Act.Cos Plan
Cost Elements
ts
Costs
400000 Salaries A/C
Asses
Assm
4,000.00
94200011 Rent A/C
Assessme
4,000.00
94200012 Telephone
Exps As
6,000.00
94200013 Stationary
Exps A
8,000.00
94200014 Office
10,000.0
Electricit
0
32,000.0
* Debit
0
32,000.0
0
Output for Cost Center: PRODUCTION
Act.Cost Plan
Cost Elements
s
Costs
400000 Salaries A/C
Asses
14,000.0
Abs.Var
.
Var(%)
4,000.00
4,000.00
6,000.00
8,000.00
10,000.0
0
32,000.0
0
32,000.0
0
Abs.Var.
Var(%)
14,000.0
37
Assm
94200011
Assessme
94200012
Exps As
94200013
Exps A
94200014
Electricit
Rent A/C
Telephone
Stationary
Office
* Debit
0
14,000.0
0
21,000.0
0
28,000.0
0
35,000.0
0
1,12,000
.00
1,12,000
.00
0
14,000.0
0
21,000.0
0
28,000.0
0
35,000.0
0
1,12,000
.00
1,12,000
.00
38

Allocation Methods

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Allocation Methods

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Allocation Methods

Indirect Activity Allocations/

Allocation Methods Classifies as 2 types.

Manual Reposting of Cost

2. Automatic Allocation Methods

1. Manual Allocation Method

Salaries A/C G/L No.

Bank A/C G/L No.

NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

2. Manual Reposting of Costs:

Salaries A/C G/L

NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

System Displays below Values

Output for Cost Center: CC2

DISPLAY OF MANUAL REPOSITNG OF PRIMARY COST

REVERSAL OF REPOSTING OF PRIMARY COST

Transaction Code: KB14N

Output for Cost Center: CC2

REPOST LINE ITEMS

Transaction Code: KB61

NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

Output for Cost Center: CC2

DIRECT ACTIVITY ALLOCATION:

Transaction Code: KB21N

NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

MANUAL COST ALLOCATION

Transaction Code: KB15N

Give Cost element

NOTE: Go to Transaction code: S_ALR_87013611 (Cost Center Report)

Output for Cost Center: CC2

Actual Automatic Allocation Methods

Distribution method - Actual

Assessment method - Actual

Distribution method Actual

Assessment method Actual

Distribution method Actual

The Cycle contains the Segments.

Posting of Actual cost: F-02

1. Posting of Actual Cost

2. Define Actual Distribution Cycle

3. Execute Actual Distribution Cycle

Observe the values

Output for Cost Center: Admin

Output for Cost Center: Production

Output for Cost Center: Marketing

Posting of Actual cost: F-02

1. Posting of Actual Cost

2. Define Actual Distribution Cycle:

Salaries A/C G/L

3. Execute Actual Distribution Cycle

Observe the values

Output for Cost Center: Admin

Output for Cost Center: Production

400000 Salaries A/C

Output for Cost Center: Marketing

Posting of Actual cost: F-02

1. Posting of Actual Cost

3. Execute Actual Distribution Cycle

Observe the values

Output for Cost Center: Admin

Output for Cost Center: Production

Output for Cost Center: Marketing

Posting of Actual cost: F-02