Allocations and Period-End in Controlling

Keep this: job aid

Allocations and CO close checklist

• Distribution = primary costs, original account kept. Assessment = one category 42 account. Activity allocation = quantity × rate, category 43.
• Cycle = header + segments; each segment has a sender rule and a receiver rule.
• Variable portions: enter statistical key figures for the period before running.
• Order cycles so receivers that also send run after they receive.
• Overhead: costing sheet base × rate, credit to cost center or order, category 41.
• Close order: cut-off, allocations, activity prices, revaluation, overhead, WIP or variances, settlement, lock.
• Always test run first; compare with expected amounts written beforehand.
• Negative tests: missing tracing factor, out-of-scope receiver, late postings after a step.
• Reversal: balances back to pre-run values; rerun gives the same result.
• Retest whenever senders, receivers, keys or rates change.