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.
| 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 |
- on the Cost element Group ZSOLV and is used with the corresponding PA transfer structure
Example: allocation structure that is used in COPA cycles:
C1C1 >>
| 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 |
- 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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