Definition
- All Cost centers, depending on the original cost elements posted in them, have to allocate their cost as Fixed Cost or Depreciation.
- It may be necessary to track these allocations with separate assessment cost elements
- to track the origin of
- costs (fixed costs or depreciation)
- This can be done creating several segments for each cost center or cost center group allocation
- But we
- can SIMPLIFY and merge all segments into one segment, using an allocation structure.
- It helps to have standardized assessment cycles for all companies, treating equally the allocation of cost elements and cost centers to Indirect production cost centers to
For NON Reporting Allocation = Indirect Cost to Production: 2 Groups of CE are used:
- direct cost production cost centers or from cost centers to COPA.
Allocation structures in WP1
- The Allocation Structure of Indirect production cost centers (PPPP-2xxx) is based on the Cost element Group ZSOLV
Example: allocation structure CE >>
| AS code | Name | Assignment | Sender Group | Assessment cost element |
|---|---|---|---|---|
| CE | EPRD1X Maintenance | 10 | ZSO-FC_BON  | 99422200 Maintenance CNP |
| 20 | ZSO-STDEP | 99423050 Maintenance AMO | ||
| 40 | ZSOL-OTH26 | 99422200 Maintenance CNP | ||
| 50 | ZSO-IF16 | 99423600 IFRS16 depreciation | ||
| 60 | ZSO-BONUS | 99422099 Grp-Leg contr empl |
- For Allocation to COPA the Allocation Structure is based on the Cost element Group ZSOLV and is used with the corresponding PA transfer structure
Example: allocation structure that is used in COPA cycles: C1 >>
| AS code | Name | Assignment | Sender Group | Assessment cost element |
|---|---|---|---|---|
| C1 | Site allocation | 10 | ZSO-FC_BON | 99429910 COPA Assessment CNP |
| 20 | ZSO-STDEP | 99429920 COPA Assessment AMO | ||
| 30 | ZSOL-OTH28 | 99429910 COPA Assessment CNP | ||
| 40 | ZSO-IF16 | 99429921 R25860 Period depreciation | ||
| 50 | ZSO-BONUS | 99429941 BONUS |
Allocation structures in PF1
- The Allocation of Utilities cost centers (cycle code: CCCCUT) to direct production cost centers is based on the For Utilities (where we need to have the Variable component). It is based on Rules - Cost element Group XCS-ALL
Example: allocation structure UP
For Allocation to Reporting CC the Allocation Structure was based on Rules - Cost element Group ZRCS-FC
=> Example allocation structure S1
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- The Allocation Structure of Indirect production cost centers (cycle code : CCCCID) is based on the Cost element Group ZSOLV
Example: allocation structure SD >>
| AS code | Name | Assignment | Sender Group | Assessment cost element |
|---|---|---|---|---|
| SD | Qual Ctrl & Lab (assess prod) | 10 | ZSO-FC_BON | 9141000001 Regl-Laboratory Quality Control |
| 20 | ZSO-STDEP | 9630000001 Depreciations | ||
| 30 | ZSOLV-SALE | 9141000001 Regl-Laboratory Quality Control | ||
| 40 | ZSOLV-UNL1 | I630000001 Depreciation-Local Adjustment | ||
| 50 | ZSO-IF16 | 9163000501 IFRS16 depreciation | ||
| 60 | ZSO-BONUS | 9629200201 Grouping-Legal contribution employer |
- For Allocation to COPA the Allocation Structure is based on the Cost element Group ZSOLV and is used with the corresponding PA transfer structure
Example: allocation structure that is used in COPA cycles: S1 >>
| AS code | Name | Assignment | Sender Group | Assessment cost element |
|---|---|---|---|---|
| S1 | Commercial (assess rep) | 10 | ZSO-FC_BON | 9805100001 Total commercial costs |
| 20 | ZSO-STDEP | 98052Z9001 FATA - Non function (Depreciation) | ||
| 30 | ZSOLV-SALE | 9805100001 Total commercial costs | ||
| 40 | ZSOLV-UNL1 | I805100001 FCOMT Depreciation-Local Adjustment | ||
| 50 | ZSO-IF16 | 9816200101 R33800 Administrative and commercial exp | ||
| 60 | ZSO-BONUS | 9805100001 Total commercial costs |
The following groups are a grouping of groups of the hierarchy ZSOLV:
ZSO-FC_BON - Fixed Cost w/o Bonus/PSU
- ZSO-STDEP - Standard dep. outside IFRS16
- ZSO-IF16 - Total IFRS16 depreciation
- ZSO-BONUS - Bonus & PSU
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