Integration Management with SAP R/3
Assessment is a method of internal cost allocation by which you allocate (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 method works according to the keys defined by the user.
The system supports both of the following:
The hierarchical method (where the user determines the assessment sequence)
The iterative method (where the system determines the sequence iteratively).
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 I has 10 employees, while receiver cost center II has 90. In this case, the system would assess 10% of the costs from the cost center Cafeteria to receiver cost center I and 90% to receiver cost center II. The credit entered in the sender cost center Cafeteria and the debits entered in the receiver cost centers are all assigned via 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.
[vgl. www.sapinfo.net (5.1.2002), URL]