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resource-usage variance

Product Cost Controlling (CO-PC)

Difference between the target costs and the actual costs resulting from differences between which goods and activities were planned and which were actually used.

Example: The raw material that was actually used is not the same as the raw material that was planned.

Controlling (CO)

Difference between target cost and actual cost caused by a different input component being used than was planned.

Example: A different raw material is actually used than was planned.