分配、分摊、分割的相关内容

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Distributions and assessments are used to apportion costs collected within a cost center during the accounting period to receivers according to user-defined distribution rules. Indirect activity allocations are used to apportion activity quantities in a similar fashion. These procedures are sometimes referred to as indirect allocation methods. The primary advantage of indirect allocation methods is they are easy to use. You usually only need to define the tracing factors and the sender/receiver relationships once.

Distribution and assessment are used primarily for cost centers where direct cost allocation is not possible because the operations performed are so varied that individual activity types cannot be clearly defined or where it is not easy or desirable to enter all activities. For example, such procedures may be used to apportion the costs of the company cafeteria based on the number of employees in each cost center.

  

Distribution is used to allocate primary costs. The following information is passed on to the receivers:

·         The original (primary) cost element is retained.

Sender and receiver information (i.e. the sender and receiver cost centers) is documented using line items in the CO document.
You can post actual costs in the Cost Center Accounting component (CO-OM-CCA) only on cost centers, not on activity types. In order to be able to compare actual costs with the target costs of activity types, and to identify variances for each activity type, you must apportion (or split) the actual costs on the activity types. The relationship according to which the R/3 System splits the activity-independent costs on the activity types is determined by tracing factors.

  

Splitting takes the actual cost of posted to the cost elements and splits the cost to the activity types of the cost element cost center. Splitting the actual costs based on activity types occurs in two stages.

In the first splitting step, the system distributes actual costs by cost element to the activity types based on the target costs or target quantities. A second splitting step is necessary if:

·         No target costs or quantities exist for the cost element or cost element group. In this case, the basis for actual cost splitting is missing.

·         Activity-independent target costs or quantities exist. In this case, the portion of actual costs corresponding to the activity-independent target costs (or quantities) remains on the cost center.

In the second splitting step, the actual costs distribute on the activity types based on splitting rules. If you have not defined splitting rules, the R/3 System splits actual costs based on the equivalence numbers for the activity types.