A customer wants to allocate internal and external costs, based on statistical key figure values, to the receivers. Which method do you choose?

Assessment allows for the allocation of aggregated costs (both primary and secondary) from one or more sender cost objects to receiver cost objects, typically using a secondary cost element for the transfer. It enables allocation based on statistical key figures, such as headcount or square footage, without detailing the original cost elements on the receiver.

Overhead calculation applies predefined overhead rates to cost objects, rather than allocating existing costs based on statistical key figures.

Distribution allocates primary costs only, keeping the original cost elements on the receiver, which is not suitable for summarizing costs or handling secondary costs.

Settlement is used to clear costs from a temporary cost object (like an internal order or production order) to a final receiver, often at period-end, not for ongoing cost allocation based on statistical key figures.