Definicja accrual calculation

Method of evenly spreading irregularly occurring costs over the periods involved and distributing them by cause to the appropriate periods.

In Controlling, a business expense can only be transferred with a partial amount. If costs are incurred in large batches for more than one period or for an entire year, then unacceptable cost fluctuations arise from settlement period to settlement period, which affects the prices. Since you have to post the costs in CO by period, the accrual calculation is used to avoid these fluctuations.