Costs for Intangible Goods and Services (SAP Library - Cost Object Controlling (CO-PC-OBJ))

Costs for Intangible Goods and Services

Purpose

The application component Costs for Intangible Goods and Services provides capabilities for analyzing the costs of intangible goods and services.

A telecast is an example of an intangible good. Assembling a machine at a customer site is an example of a service.

The cost objects can be internal orders or general cost objects.

You can group general cost objects into cost object groups.

This component allows you to do the following:

Calculate planned costs and actual costs for the cost objects.

Transfer data to Financial Accounting (FI)

Transfer data to Profitability Analysis (CO-PA)

Transfer data to Profit Center Accounting (CO-PCA)

Features

This component allows you to do the following:

Determine the costs for a general cost object over its entire life or by period

When you cost a general cost object by period, you can plan your costs on the basis of statistical key figures. You can also calculate your actual costs in this case on the basis of statistical key figures.

You can analyze the difference between the planned costs and the actual costs in the Product Cost Controlling Information System.

Collect actual costs on a general cost object when the actual costs were incurred from:

Goods movements
Postings in Financial Accounting
Postings in Controlling

Collect revenues on internal orders if the internal orders can carry revenues

Perform results analysis for the internal order when you are using internal orders that carry revenues

In the period-end closing activities you can:

Allocate process costs to the cost objects
Revaluate activities and business processes at actual prices
Allocate overhead
Perform results analysis if you are using internal orders that carry revenue
Transfer data to other application components such as FI, EC-PCA, and CO-PA

Constraints

If you are using a general cost object in the Costs for Intangible Goods and Services component, you cannot assign revenues to this cost object.

See also:

You can view the data of the Costs for Intangible Goods and Services component in the information system in a number of different reports. For more information, refer to the document Product Cost Controlling Information System.

For more information on internal orders, refer to the documentation CO Internal Orders.

For more information on results analysis, refer to the following documentation:

Product Cost by Sales Order