To get a proper view of costs incurred by cost centers, you need to run allocations at the end of the financial period. One way to set up these allocations is to use actual statistical key figure values to define the portions of the costs to be transferred to each receiver cost center. Costs are transferred from the auxiliary cost center to the department cost centers based on rules that are defined to use the actual amounts of statistical key figures as allocation tracing factors.
In the figure above one part of the overhead costs posted to the auxiliary cost center Build. & Maint (DE) during a period, will be allocated to the receiving cost centers Financials (DE), Marketing (DE) and Manufacturing (DE) using statistical key figure Number of Phone Connections and another part of these overhead costs will be allocated to these receiving cost centers according to statistical key figure Square Meter.