what is assessment in sap fico

Assessment?

A method of internal cost allocation by which you allocate the costs of a sender cost center to receiver CO objects (such as orders and other cost centers) using an assessment cost element.
The SAP System supports the following:
• Hierarchical method (where the user determines the assessment sequence)
• Iterative method (where the SAP System determines the sequence of assessment using iteration).
Example:
The costs from the cafeteria cost center could be assessed based on the statistical key figure "employee", which was set up on the receiver cost center.
Receiver cost center I has 10 employees, receiver cost center II has 90. The costs of the cafeteria cost center would be transferred (assessed) to receiver cost center I (10%) and receiver cost center II (90%). The credit on the cafeteria cost center and the debit of the two receiver cost centers are posted using an assessment cost element. Depending on the system setting, the total costs or some of the costs for the cafeteria cost center would be