output price variance (CO)
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Controlling (CO)
The difference between actual credit and target credit.
An output price variance arises under the following conditions:
- In Overhead Cost Controlling (CO-OM), an output price variance arises
when the activity price used is not the same as the monthly iterative
price on the basis of the planned activity (for example, a manually entered activity price).
- In Cost Object Controlling (CO-PC-OBJ), an output price variance arises
when the material manufactured is transferred to inventory at a price
other than the standard price (for example, the moving average price).