The Direct Allocation of posting in SAP Controlling may be an actual cost entry or a transaction-based posting.
The actual cost entry is the transfer of primary costs from FI to CO, on a real-time basis, through the primary cost elements. You may also transfer transaction data by making the cost accounting assignment to cost objects from other modules such as FI-AA, SD, and MM:
- FI-AA: Assign assets to a cost center (to post depreciation, etc.)
- MM: Assign GR to a cost center/internal order
- SD: Assign or settle a sales order to a cost center or internal order