A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?

Fixed portions would not accurately reflect the variable nature of over/under absorption, which is dependent on actual activity or consumption, making it less accurate.

When allocating over/under absorption to CO-PA, assessing posted amounts (i.e., actual costs) based on value fields (actual quantities, revenues, or other measures in CO-PA) provides the most accurate and proportional distribution. This ensures that the costs are allocated based on the actual contribution or consumption by different market segments.

Derivation rules define characteristics and their values, but they do not directly serve as a basis for allocating monetary amounts in this context.

Fixed portions are inaccurate, and while statistical key figures can be a basis, 'posted amounts based on any value field' represents a more direct and accurate method for over/under absorption allocation compared to fixed portions.