SAP Cost Center Assessment Allocation Calculator (KSU5 / KSV5)
Shared costs from IT, facilities, HR or quality cost centers are often pushed to users through assessment or distribution cycles in SAP controlling. This calculator shows what each receiver is charged for a given statistical key figure basis, so you can test a cycle design or explain a charge to a department head.
Your numbers
Cost to allocate from the sender cost center in the period.
For example headcount, square metres or machine hours.
Your results
Pure proportional split. Real cycles can use fixed percentages, fixed amounts, tracing factors, iterative sender-receiver loops and separate fixed and variable portions.
Receiver 1 allocation as its key figure grows
Sweeps Receiver 1 key figure from 0 to 400, holding your other inputs fixed.
Allocation cycle design review
Tell us your sender cost centers and drivers and we will suggest a cleaner cycle structure.
Optional. The tool and every export work without this. No spam.
How to use it
Enter the total cost of the sender cost center for the period and the key figure value for each receiver, for example headcount or floor area. The tool returns the cost per key figure unit and the amount allocated to each receiver. Use the chart to see how a receiver's charge grows when its key figure grows while others stay constant, which is a common question when a department adds staff.
- Use statistical key figures that are actually maintained in SAP
- Keep key figures for the same period as the cost pool
- Test with the full receiver list, not only the largest cost centers
The method
The allocation is proportional: receiver share = pool * receiver key figure / total key figures. In SAP, an assessment cycle (executed with KSU5) posts the charge using a secondary cost element, so the original primary cost types of the sender are not visible at the receiver. A distribution cycle (KSV5) keeps primary cost elements instead. Tracing factors determine the proportions, and they can be statistical key figures, posted amounts, fixed percentages or fixed amounts.
Reading the result
The cost per unit is the rate you can communicate to users, for example an IT charge per head. If one receiver looks too high, check whether its key figure is double counted or stale. If the sender's balance does not reach zero after the cycle in SAP, a receiver may be missing, a key figure may be zero or the cycle may be limited by its segments, so compare with this proportional result.
Common mistakes
Using a key figure that does not drive the cost, for instance headcount for server costs. Forgetting inactive cost centers that still have key figures. Mixing planned and actual key figures. Ignoring cycles that run in sequence, where the sender in cycle two is a receiver in cycle one.
Frequently Asked Questions
What is the difference between assessment and distribution?
Assessment (KSU5) charges receivers using a secondary cost element, so detail of the original cost types is hidden. Distribution (KSV5) keeps the original primary cost elements, so receivers see the real cost types.
How do I pick a statistical key figure?
Choose a driver that really explains consumption, like headcount for HR or square metres for facilities. Review it at least yearly and make sure the data is maintained in the same version and period as the cost.
Why does the sender not reach zero in SAP?
Usual causes are missing receivers, zero key figures, cycle segment limits, a different period or version, or a cost element not included in the sender rule. Compare SAP's allocation with this simple split to narrow it down.
Can I allocate fixed and variable costs separately?
Yes. In SAP you can use different tracing factors or cycles for fixed and variable portions. Run this calculation twice, once per portion, and add the results to preview the combined charge.
If cost allocation questions come to your team every close, Netray can build a read-only assistant over your SAP controlling data to explain who was charged what and why. Ask us how.
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