Manual cost allocations in SAP Controlling are used for specific, ad-hoc adjustments rather than routine, period-end processing. A primary use is to enter simple, one-time allocations of actual costs between controlling objects (e.g., from one cost center to another) when an automatic allocation is not suitable (Transaction KB15N). Another key purpose is to correct erroneous postings. If an incorrect secondary posting occurs (e.g., from an activity allocation or assessment), a manual reposting can be used to reverse or adjust the entry to ensure costs are accurately reflected on the intended cost objects (Transaction KB65).

A. To run simple allocations of plan data: Manual cost allocation transactions (e.g., KB15N) are specifically designed for actual data. While costs can be planned manually, this is a separate planning function, not a manual allocation in the context of actual postings.

D. To allocate costs using an allocation cycle: Using an allocation cycle is the defining characteristic of periodic, automatic allocation methods like distribution and assessment. Manual allocations are performed directly and do not use cycles.

1. SAP S/4HANA Help Portal

Cost Center Accounting

Manual Actual Postings: "You can use manual actual postings to supplement and correct the system's automatic postings... You can use the following functions for manual actual postings: ... Enter manual cost allocation... Repost costs." This source confirms the use for correcting postings and performing simple (manual) allocations of actual data.

Source: SAP SE. (2023). SAP S/4HANA

Finance

Controlling

Cost Center Accounting

Actual Postings

Manual Actual Postings.

2. SAP S/4HANA Help Portal

Manual Cost Allocation: "You use this function to manually enter a sender/receiver relationship for an allocation. You can use this function if the business transaction to be posted is not posted automatically by the system." This directly supports the use for simple

manual allocations of actual data.

Source: SAP SE. (2023). SAP S/4HANA

Finance

Controlling

Cost Center Accounting

Actual Postings

Manual Actual Postings

Manual Cost Allocation.

3. SAP S/4HANA Help Portal

Reposting CO Line Items: "You can use this function to repost line items that were posted with the wrong cost center or the wrong order... You can repost primary and secondary postings." This explicitly confirms that manual reposting is a tool for correcting secondary postings.

Source: SAP SE. (2023). SAP S/4HANA

Finance

Controlling

Cost Center Accounting

Actual Postings

Manual Actual Postings

Reposting CO Line Items.