Function documentationValuation of Costing Items

 

In unit costing, you enter specific costing information manually in the form of costing items such as materials, internal activities, and business processes. Other costing items are determined automatically, including overhead items (category G) and process costs (category X).

The sources of the values for the costing items are shown in the table below.

Costing Item Value

Source

Price for a material

(item category M)

Material master record, purchasing info record, purchase order (in accordance with the valuation strategy)

Note Note

In material costing without a quantity structure, the cost component split is used for valuation (if one exists). You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item.

End of the note.

Price for an internal activity

(item category E)

Cost Center Accounting (in accordance with the valuation strategy)

Note Note

In material costing without a quantity structure, the cost component split is used for valuation (if one exists). You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item.

End of the note.

Price for a process

(item category P or X)

Activity-Based Costing (in accordance with the valuation strategy)

Note Note

In material costing without a quantity structure, the cost component split is used for valuation (if one exists). You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item.

End of the note.

Overhead rates

Costing sheet

Price for a service

(item category N)

Service conditions

Price for an external activity

(item category F)

Purchasing info record (in accordance with valuation strategy) you entered

Price for a subcontracting item

(item category L)

Purchasing info record (in accordance with valuation strategy) you entered

Price for a variable item

(item category V)

Your entries