Controlling (CO)
Viewpoint for analyzing variances in variance calculation, showing the debits with:
- The cost center
- The business process
- The order
- The cost object hierarchy
Variances on the input side arise from actual postings in the following components:
- Financial Accounting (FI)
- Materials Management (MM)
- Controlling (CO)
- Production Planning (PP)
Examples:
- Scrap variances (only in Product Cost Controlling (CO-PC))
- Input price variances
- Input quantity variances
- Resource-usage variances
- Remaining input variances