Costs for Intangible Goods and Services (SAP Library

Show TOC

Costs for Intangible Goods and Services

When you create intangible goods, you can collect the costs on a general cost object.

You can assign costs to a cost object with the following business transactions:

Material withdrawals

G/L account postings

Internal activity allocations

Repostings

Assessments

You cannot assign revenue to a cost object.

Overall planning and settlement

The costs can be planned with unit costing and be settled to a profitability segment or cost center using full settlement

Periodic planning and settlement

The costs can be planned for each period and settled to the profitability segment or cost center with periodic settlement.

To be able to use the Product Cost Controlling component for intangible goods, you must do the following:

Define a cost object category

The cost object category specifies whether costs can be planned and whether overhead can be calculated

Define a cost object profile

The cost object profile determines which parameters are proposed for unit costing, overhead calculation, and settlement.

If you are interested in overall (cumulative) figures, then:

Create a costing variant and a valuation variant

The valuation variant determines which prices are selected for the material components, internal activities, and external activities. The valuation variant is defined as a default value in the cost object profile.

If you are interested in period costs, then:

Define planning layouts

Define planning profiles

Define the transfer of statistical key figures from the Logistics Information System (LIS)

Define how the overhead should be allocated

To do this, create a costing sheet that contains the control parameters for the calculation of overhead. You can also do the following:

Define overhead keys so that you can allocate overhead differently for different cost object IDs

Define origin groups so that you can allocate overhead differently for different material components

If you want to plan and allocate overhead using Activity-Based Costing, you must create a template.

Define how the actual costs incurred for the cost object ID should be passed on

To do this, you must create a settlement profile, an allocation structure, and a PA transfer structure (if applicable)

You may have to create a link to the LIS for period-end closing.

If you want to view the data in the information system, you must make a number of Customizing settings (see also: Information System for Product Cost Controlling).