In Release 4.0A in
repetitive manufacturing, if the reporting point structure is changed due to changes in the routing, you can convert the reporting point backflushes to the new reporting point structure.
This allows
WIP calculation and the calculation of scrap variances in Cost Object Controlling if the reporting point structure is changed. In simultaneous costing, this ensures that valuation is made on the basis of the current reporting point structure.
For detailed information, refer to the R/3 Library under Controlling -> Product Cost Controlling -> Cost Object Controlling -> Product Cost by Period -> Actual Postings in Cost Object Controlling -> Flexible Reporting Points.