Costing Sheets 

Definition

Links all the functions of overhead costing.

Use

In the costing sheet, you determine the following:

If you use Activity-Based Costing (CO-OM-ABC), the costing sheet also controls the assignment of process costs. For more information about the assignment of process costs, see Process Costs.

In material costing, you enter the costing sheet in the valuation variant in Customizing.

In base object costing, you enter the costing sheet in the base object master record.

Structure

The costing sheet contains the following:

These lines are assigned to a calculation base. A calculation base is a group of cost elements to which overhead is to be applied according to the same conditions. You assign individual cost elements or cost element ranges to the calculation bases for each controlling area. For example, you can group all the material costs or production costs and assign them to a calculation base.

You can apply different overhead amounts to the fixed and variable portions of the same base cost element. You can also make the amount of the overhead dependent on not only the direct costs, but also on the material itself. You can define material-specific calculation bases by entering the origin groups in the material master record and by specifying them in the calculation bases.

These lines are assigned to an overhead. You use the overhead to specify whether the overhead applied to the calculation base should be quantity-based or percentage-based. You also specify the validity period and the conditions under which the overhead should be calculated. The system calculates the overhead as a percentage or based on the quantity. The system uses an overhead rate.

The conditions under which overhead is to be charged are laid down in condition tables. The standard condition table is linked to a controlling area, an overhead type (planned or actual), and to one other field of the objectís master record (such as the plant, or overhead key). The conditions for overhead calculation can thus refer to all the reference objects of an organizational unit, or to an overhead key.

These lines also contain a credit key. The credit determines the cost element under which the overhead is to be updated, and which cost center or order is to be credited. You can also specify which part of the overhead is to be flagged as fixed costs.

These lines show subtotals. You can also use them as a reference for overhead lines. In this case they contain a credit key.

A line cannot contain both a calculation base and an overhead/credit key.

The following figure is an overview of the various components of the costing sheet:

See also:

For more information about the costing sheet, see the Implementation Guide for Product Cost Controlling.