Recipe planning is used to calculate primary costs and revenues. You can calculate these costs and revenues either in proportion with certain statistical key figures, or activity-based in proportion with the activity quantity.
You do not enter costs, you simply enter the corresponding statistical key figure and the costs per unit for the statistical key figure or activity quantity.
The recipe type determines to what the costs are in proportion.
To carry out recipe planning, you require new planning layouts. Layout examples can be found in SAPR&R (1-1R2 und 1-1R3).
For more information, see the SAP Library under CO - Controlling -> Overhead Cost Controlling -> Cost Center Accounting -> Define Cost Center Planning -> Manual Planning -> Recipe Planning .