Controlling (CO)

Assessment is a method of internal cost allocation in which you transfer the costs of a sender cost center to receiver CO objects (orders, other cost centers, and so on) under an assessment cost element. The system supports both the hierarchical method (where the user determines the assessment sequence) and the iterative method (where the system determines the sequence via iteration).


You can assess the costs from the cost center "Cafeteria" to receiver cost centers in proportion to the statistical key figure "employees" for each cost center.

Receiver cost center A has 10 employees, while receiver cost center B has 90. In this case, the system would assess 10% of the costs to cost center A and 90% to cost center B. The credit entered on the cost center "Cafeteria" and the debits entered on the receiver cost centers are all stored under the assessment cost element. Depending on the system settings, you can assess all the costs of the sender cost center "Cafeteria" or only part of them.

Special Purpose Ledger (FI-SL)

Business activity used to allocate quantities and amounts (actual and plan values) from one sender object to one or more receiver objects.

The assessment process posts the sender amounts to an assessment account. The system then allocates the amounts from the assessment account to the receiver(s), but does not allocate directly from the original sender account.