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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 direct cost production cost centers or from cost centers to COPA.

For Allocation, the Allocation Structure is based on Rules - ZRCS-FC

ZSOLV

=>

Example: allocation structure CE >>

AS code	Name	Assignment

Name

	Sender Group	Assessment cost element
CE	EPRD1X Maintenance	10

CNPZRCS-CNPZRCS-AMO

ZSO-FC_BON	99422200 Maintenance CNP
20

AMO

ZSO-STDEP

99423050 Maintenance AMO

30Fiscal depreciationZRCS-UNL188420000 Fiscal depreciation40FreightZRCS-VVC2299422200 Maintenance CNP

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title	List of allocation structures to be used for indirect production cost centers settlement

AS	Name	Description
CE	EPRD1X Maintenance	For the settlement of cost centers included in the ZCBS group EPRD1X
CF	EPRD2X Technical Assistance	For the settlement of cost centers included in the ZCBS group EPRD2X
CG	EPRD3X Quality ctrl & laborat.	For the settlement of cost centers included in the ZCBS group EPRD3X
CH	EPRD4X Utilities	For the settlement of cost centers included in the ZCBS group EPRD4X
CI	EPRD51 Internal logistics	For the settlement of cost centers included in the ZCBS group EPRD51
CJ	EPRD52 Functions	For the settlement of cost centers included in the ZCBS group EPRD52
CK	EPRD54 HSE & Environment	For the settlement of cost centers included in the ZCBS group EPRD54
CL	EPRD57 Quality	For the settlement of cost centers included in the ZCBS group EPRD57
CM	EPRD56&EPRD6X Adm/Plant OCost	For the settlement of cost centers included in the ZCBS group EPRD56 & EPRD6X

For Allocation to COPA the Allocation Structure is based on Rules - Cost element Group ZRCS-FC and is used with the corresponding PA transfer structure

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 Cost element Group XCS-ALL

Example: allocation structure UP >>

=> Example allocation structure that is used in COPA cycles: C1

AS code	Name	Assignment

Name

Sender Group	Assessment cost element

C1 Site allocation

UP

Steam Prod Boiler

10

Fixed CostZRCS-CNP99429910 PA-AS CNP20DepreciatonZRCS-AMO99429920 PA-AS AMO30SalesZRCS-6099X99429910 PA-AS CNP

XCS-FCAL1	9325310401 Regl - Centrale thermique (Vapeur)
20	XCS-VCAL	9325310421 Steam Central
30	STDDEP-XCS	9630310401 Dep Steam Prod Boiler
40	XCS-STAT	I630000001 Depreciation-Local Adjustment
50	XCS-SELL	9325310421 Steam Central
60	XCS-DEP16	9163000501 IFRS16 depreciation
70	XCS-MOBNUS	9629200201 Grouping-Legal contribution employer

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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title	List of allocation structures to be used for COPA assessement

ASNameDescriptionComments

C1

Site allocation

For assessing pppp-1xxx cost centers (production cost centers)To be used with PA transfer structure C1C2Variable Selling Expenses al.For assessing variable selling expenses cost centersTo be used with PA transfer structure C2C3Industrial Servic. Sale alloc.For assessing industrial services billing cost centersTo be used with PA transfer structure C3C4Adm & Com. Sale Serv. alloc.For assessing cost centers selling administrative & commercial servicesTo be used with PA transfer structure C4C5R&D Sale Services allocationFor assessing cost centers selling R&D servicesTo be used with PA transfer structure C5

C6

SGA Allocation For assessing CBS & SG&A cost centersTo be used with PA transfer structure C6, C7 & C8C9R&D AllocationFor assessing cost centers with R&D expensesTo be used with PA transfer structure C9CCMiscellaneous ProductsFor assessing miscellaneous production cost centersTo be used with PA transfer structure CC & CD

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Definition

Allocation structures in WP1

Allocation structures in PF1