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output price variance

Controlling (CO)

Difference between the actual credit and the target credit.

An output price variance will arise under the following conditions:

• In Overhead Cost Controlling (CO-OM), an output price variance will arise 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 will arise when the material being manufactured is delivered to stock at a price that is not the standard price (such as the moving average price).