If you want to display your costs that you have not already absorbed in your balance sheet completely in CO-PA, within the scope of period-end closing, you can transfer your costs to CO-PA as part of an actual assessment. The combination of cost element/ cost center is the sender, and profitability segments are the receivers. An assessment, in contrast to a distribution, works with secondary cost elements. This means that the original values are also visible on the primary cost elements after the assessment.
For an actual COST CENTER ASSESSMENT, you can select different tracing factors for the assessment: variable portions, fixed portions, percentage values, or fixed amounts. The more detailed you are here, the greater the possible detail for your cost evaluations later.
In assessment, each sender is defined by:
For our example, we will fill the Fixed Costs line via cost center assessment. We assume that fixed costs are assigned to cost centers. The fixed costs are therefore present in Cost Center Accounting (CO-OM-CCA) and are to be reallocated to profitability segments in CO-PA. To do this you have to create an assessment cycle (see Figure below).
Path for assessment of cost centers
Execute the step DEFINE STRUCTURE OF COST CENTER ASSESSMENT/ PROCESS COST ASSESSMENT and then click CREATE ACTUAL ASSESSMENT. Once you have specified an assessment cycle, including starting date, by pressing ENTER, you navigate to the header data for your assessment cycle (see the Figure below).
Header data, actual assessment cycle
In our example, we assume that the following cost centers have been posted to account 476500 (Administration Costs), which is also created as a cost element of type 1 (primary cost element) (see Figure). From this simple database, we now want to build up our assessment cycle segments.
Fixed costs at cost center/ cost element level
You use an assessment cycle to reallocate the costs posted to the combination cost center/ cost element to CO-PA. In an assessment cycle, you create assessment cycle segments. If you want to allocate different senders to different receivers using an assessment cycle, you have to create different segments.
In the first segment of the cycle, the fixed costs of the sender cost center KS1 are to be allocated to general characteristics of the operating concern Z111 and the characteristics of customer K1 to 100% using cost element 476500. In the second segment, we want to allocate the sender cost center KS2 according to variable portions using cost element 476500, specifically according to sales quantities that are actually recorded. We want to customize these segments.
Before we do this, we have to create two assessment cost elements of type 42. This is a cost element that is only valid in the Controlling module. Cost element type 42 is used for assessments. With an assessment cost element, the primary costs remain visible in cost center accounting; credit is via the assessment cost element. The segment header of the first segment is as shown in Figure below.
Segment header, segment 1
Here I have assigned value field VVFIX and entered the ASSESSMENT COST ELEMENT. In the parameters under SENDER VALUES , I define that the total amount of the costs posted to the cost center is to be passed on. The apportionment to the receivers is based on fixed percentage rates .
The senders and receivers are set up in accordance with the requirements (see Figure below). Here, you can see that we have entered cost center KS1 as the sender with cost element 476500 ; in doing so, we have determined that all costs posted to cost center KS1 under this cost element are to be allocated. We have entered some characteristic values as receiver, including customer K1 .
Senders/ receivers of segment 1
Now we have to set up the receiver tracing factor (see Figure below). A receiver tracing factor defines the distribution factors used to select a receiver, i.e., how much of the assessment goes to the receiver.
Receiver tracing factor, segment 1
Now we set up segment 2. First, we maintain the segment header (see Figure below).
Segment header, segment 2
In accordance with the requirements, assessment is to be according to variable portions. Using a predefined value or quantity field as tracing factor, the sender can be allocated to the receiver. For example, you want to distribute according to actual sales quantities of the period to be closed. As we generally do not know how the quantities fall in a period when we define the assessment cycle, we refer to variable portions — also because the segment can be applied to multiple periods.
In the same way as for segment 1, we now have to define the senders/ receivers, receiver tracing factor, and receiver weighting factors for segment 2 (see Figure below).
Sender/ receiver of segment 2
We want to allocate from the sender cost center KS2, in combination with cost element 476500, to products A1 to A5 and customers K1 to K6. In the receiver tracing factor, we define the reference dates used for the assessment. Distribution is to be according to posted actual order quantities.
Receiver tracing factor, segment 2
Due to the variable portion rule, you now also have to specify the receiver weighting factors. Using the tracing factor, CO-PA proposes all possible characteristic combinations that you can weight:
Receiver weighting factors, segment 2
Depending on how many receivers you specify on the SENDERS/ RECEIVERS tab, the same number of receiver weighting factors are created from the combination of these receiver characteristic values. After saving, you can execute the cycle via transaction KEU5 (see Figure below).
Execution of actual assessment cycle
Execute a test run of the assessment according to Figure above, and look at the subsequent log (see Figure below).
Test run log, CCA assessment
You should analyze the senders, receivers, errors, and segments before the update run. Now that we have executed the update run, we want to analyze the result. What has happened in Cost Center Accounting? Let us look at a standard cost center report (see Figure below).
Related Page:: Settlement to CO-PA
Assessment cycle result in CCA
You can see that the primary costs are visible in Cost Center Accounting in the amount of EUR 30,000, but the cost centers have been completely credited. You can also see these costs in CO-PA in the FIXED COSTS value field (see Figure below). If you look at the fixed costs in more detail there, you will see that in accordance with the distribution requirements from segment 2, fixed costs have also been allocated to lower level characteristics.
The actual fixed costs have arrived in CO-PA via assessment
This completes the section on settlement and we will now turn to the line item corrections.
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