In cost center accounting, the company is split according to cost centers. The following is planned for each cost center:

• the activities that can be carried out at the cost center

• the costs charged to a cost collector when it used activities from this cost center

A number of plans may be created and these are differentiated according to so-called planning versions. For planning purposes, you define activity types (master records).

In Customizing for product cost accounting, you define the following via a valuation variant:

• which planning version you want to use to evaluate the activity types

• which price per activity type is to be used (current period or previous period).

The valuation variant is assigned to a costing variant which is selected via the order type of the production cost collector. You make this assignment in Customizing for repetitive manufacturing by defining default values for cost object controlling.

In KANBAN, the following costs can be incurred: