What master data in the activity type is used to post an activity allocation?

Question

Options

• ACost element
• BInternal order
• CWBS element
• DStatistical key figure

• A
  91% (50)
• B
  2% (1)
• C
  5% (3)
• D
  2% (1)

Explanation

When an activity type is configured in SAP Controlling (CO), it is assigned a secondary cost element (category 43 - internal activity allocation), which the system uses to post the debit to the receiver and credit to the sender cost center during an activity allocation. Without this cost element in the activity type master data, the system has no account assignment to record the cost flow.

Why the distractors are wrong:

• B (Internal order) and C (WBS element) are receivers of activity allocations - they're cost objects that get charged, not master data stored inside the activity type itself.
• D (Statistical key figure) is used for distribution/assessment cycles and informational reporting; it does not drive the posting logic in an activity allocation.

Memory tip: Think "Activity = Account" - an activity type must know which account (cost element) to post to when work is performed. If the activity type had no cost element, costs would have nowhere to land in the ledger.

No community discussion yet for this question.