• 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 Indirect production cost centers (PPPP-2xxx) Allocation, the Allocation Structure is based on Rules - Cost element Group ZRCS-FC

=> Example allocation structure CE
AS codeNameAssignmentNameSender GroupAssessment cost element
CE   EPRD1X Maintenance   10CNPZRCS-CNP99422200 Maintenance CNP
20AMOZRCS-AMO99423050 Maintenance AMO
30Fiscal depreciationZRCS-UNL188420000 Fiscal depreciation
40FreightZRCS-VVC2299422200 Maintenance CNP
ASNameDescription

CE

EPRD1X Maintenance

For the settlement of cost centers included in the ZCBS group EPRD1X
CFEPRD2X Technical AssistanceFor the settlement of cost centers included in the ZCBS group EPRD2X
CGEPRD3X Quality ctrl & laborat.For the settlement of cost centers included in the ZCBS group EPRD3X
CHEPRD4X UtilitiesFor the settlement of cost centers included in the ZCBS group EPRD4X
CIEPRD51 Internal logisticsFor the settlement of cost centers included in the ZCBS group EPRD51

CJ

EPRD52 FunctionsFor the settlement of cost centers included in the ZCBS group EPRD52
CKEPRD54 HSE & EnvironmentFor the settlement of cost centers included in the ZCBS group EPRD54
CLEPRD57 QualityFor the settlement of cost centers included in the ZCBS group EPRD57
CMEPRD56&EPRD6X Adm/Plant OCostFor 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

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

AS codeNameAssignmentNameSender GroupAssessment cost element
C1  Site allocation  10Fixed CostZRCS-CNP99429910 PA-AS CNP
20DepreciatonZRCS-AMO99429920 PA-AS AMO
30SalesZRCS-6099X99429910 PA-AS CNP
ASNameDescriptionComments

C1

Site allocation

For assessing pppp-1xxx cost centers (production cost centers)To be used with PA transfer structure C1
C2Variable Selling Expenses al.For assessing variable selling expenses cost centersTo be used with PA transfer structure C2
C3Industrial Servic. Sale alloc.For assessing industrial services billing cost centersTo be used with PA transfer structure C3
C4Adm & Com. Sale Serv. alloc.For assessing cost centers selling administrative & commercial servicesTo be used with PA transfer structure C4
C5R&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 & C8
C9R&D AllocationFor assessing cost centers with R&D expensesTo be used with PA transfer structure C9
CCMiscellaneous ProductsFor assessing miscellaneous production cost centersTo be used with PA transfer structure CC & CD