Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

In corporate finance management, period-end closing is not only about reporting but also plays a critical role in strategic decision-making. The SAP Controlling (CO) module enables organizations to manage overhead costs with transparency and precision. At this stage, the KSU5, KSU6, and KSV5 transaction codes are among the most important tools for properly allocating and distributing accumulated costs in cost centers.

• KSU5 (Execute Actual Assessment): Executes actual assessment of secondary costs, transferring overhead in aggregate form to receiving objects.
• KSU6 (Assessment Overview): Provides a summary of assessments executed via KSU5, supporting reporting and audit requirements.
• KSV5 (Execute Actual Distribution): Executes actual distribution of primary costs, ensuring detailed and transparent allocation.

This guide covers the logic of these transactions, step-by-step usage, differences, innovations in S/4HANA, and practical business examples. The content is based on SAP official documentation and verified community resources.

SAP KSU5: Actual Assessment

Definition: KSU5 allocates secondary costs in cost centers to receiving objects through defined assessment cycles. It hides the original cost elements and transfers total amounts under a new “assessment element.”

Use Case: Allocation of administrative expenses across departments, or transferring support function costs to operational centers.

Step-by-Step:

• Transaction Code: KSU5
• Parameters: Cycle name, period/year, test run option
• Execute (F8) → Review logs (SM37) → Correct errors → Run actual posting
• CO documents are generated upon posting.

Example: Administrative cost center → EUR 15,000 → Allocated 50/50 to sales and production centers.

SAP KSU6: Assessment Overview

Definition: KSU6 provides a summary of assessment cycles executed with KSU5, showing sender/receiver objects, allocated amounts, and variances.

Purpose: Monitoring, auditing, and reporting.

Step-by-Step:

• Transaction Code: KSU6
• Enter cycle name and period
• Execute to view overview table
• Drill-down to KSU5 details if required
• Export results via ALV grid

SAP KSV5: Actual Distribution

Definition: KSV5 distributes primary costs from cost centers to receivers, retaining the original cost elements for transparent reporting.

Use Case: Allocating energy, rent, or IT costs across departments in detail.

Step-by-Step:

• Transaction Code: KSV5
• Parameters: Cycle name, period/year
• Test run → Execute → Post → Validate via KSV6 (Overview)

Feature	KSU5 (Assessment)	KSU6 (Overview)	KSV5 (Distribution)
Cost Type	Secondary costs	Assessment summary	Primary costs
Output	Consolidated, new element	Monitoring/reporting	Detailed, retains cost element
Purpose	Overhead allocation	Overview of allocation	Transparent distribution
Timing	Period-end, before KSII	After assessment	Period-end, before/parallel

Practical Example: Service Company Use Case

• Administrative cost center → EUR 50,000 overhead
• KSV5: Primary costs (e.g., energy) distributed 40% to sales (2000), 60% to production (3000) → EUR 20,000 / 30,000
• KSU5: Remaining secondary costs EUR 10,000 assessed, moved under new cost element
• KSU6: Summary report shows variance → adjustment required

Result: COPA profitability reports improved.

Innovations in S/4HANA and Cloud ERP

• ACDOCA integration: Real-time allocation and distribution
• Fiori apps: Manage Assessments and Manage Distributions with modern UI
• AI-driven cycle suggestions: Joule integration in post-2025 releases
• Cloud ERP: Automated cycle execution, faster period-end closing

Migration Tip: Migrate existing cycles and review SAP Notes 2237746 and 2332591 for guidance.

Best Practices

• Always run test cycles before executing KSU5 and KSV5
• Use statistical key figures (SKF) or equivalence numbers in cycles
• Regularly monitor allocations with KSU6
• Leverage SAP Learning Hub CO courses for continuous learning

Conclusion: Strategic Cost Management with KSU5, KSU6 and KSV5

SAP KSU5, KSU6, and KSV5 are not just technical tools; they serve as strategic levers for cost management and profitability analysis.

With accurate overhead allocation, organizations achieve:

• Greater cost transparency,
• Reliable FI–CO reconciliation,
• Up to 20% efficiency gains in closing processes.

Applying these transactions systematically strengthens period-end processes and supports informed decision-making.