In SAP Overhead Cost Controlling (CO OM CCA), what is the primary purpose of an assessment?

Introduction / Context:
In SAP Overhead Cost Controlling, assessments and distributions are standard tools for reallocating costs from one controlling object to others. They help reflect how support cost centers provide services to production cost centers or other receivers. This question focuses on the purpose of assessments in this context.

Given Data / Assumptions:

• We are working within Cost Center Accounting in SAP CO.
• Costs have been collected on sender cost centers or internal orders.
• The organization wants to reallocate these costs to receiver cost centers, processes, or orders.
• An assessment cost element is used to move costs while preserving the original sender detail.

Concept / Approach:
An assessment in CO is an allocation method where primary and secondary costs from one or more sender objects are summarized and transferred to one or more receiver objects through an assessment cost element. Detailed original cost element information is not shown on the receiver, but total amounts are. This is useful when the primary interest is in the total overhead allocated rather than the fine detail of each original expense on the receiver.

Step-by-Step Solution:

Verification / Alternative check:
SAP documentation on cost allocations states that assessments transfer summarized primary and secondary costs from sender to receiver using an assessment cost element. In contrast, distributions retain the original cost elements on the receiver. This confirms that the essence of assessment is the allocation process itself and the use of special assessment cost elements.

Why Other Options Are Wrong:
Option A describes activity types rather than assessments. Option C incorrectly claims that amounts are allocated across company codes without CO documents, which is not how assessments work. Option D refers to plan integration with orders and projects, which is a separate customizing topic. Option E describes blocking postings, which is handled by indicators and authorizations, not by assessments.

Common Pitfalls:
Learners often confuse assessment with distribution. The key difference is that assessment summarizes costs and uses an assessment cost element, while distribution keeps the original cost element detail on the receiver. Another pitfall is to overlook that assessments can reallocate both primary and secondary costs, not just one type.

Final Answer:
The correct answer is To allocate primary and secondary costs from a sender to receiver controlling objects using an assessment cost element, because this statement accurately captures the main purpose and mechanism of assessments in SAP Overhead Cost Controlling.