Material Costs 

To produce a particular assembly, you require components. Planned costs (material costs) can also be calculated for the components used to produce the assembly.

When completion confirmations are created for a product, the material components are backflushed. The costs for the consumption of these material components are determined as follows:

For replenishment strategies with a cost collector, the material costs are written to the cost collector under secondary cost elements. These costs elements are selected via the automatic account determination in the MM System.