In the Product Cost by Order component you normally manage your costs on the basis of lots.
You can use the following objects in the R/3 System as cost objects:
You can use production orders without a quantity structure when you are using a non-SAP production planning system. Most of the functions described in the following steps are also applicable to production orders without a quantity structure.
A collective order is a logistical linkage of planned orders, production orders, or process orders across multiple manufacturing levels.