output side (CO)
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Controlling (CO)
An approach in variance calculation that shows the credits of the following:
- The cost center
- The business process
- The order
- The cost object hierarchy
Variances on the output side arise on the basis of actual allocations:
- In Overhead Cost Controlling (CO-OM), actual allocations are the internal activity allocations to other objects.
- In Product Cost Controlling (CO-PC), the variances on the output side are the lot size variances and the output price variances.
Example
- Lot size variance (only in CO-PC)
- Fixed cost variance (only in CO-OM)
- Mixed price variance (only in CO-PC)
- Output quantity variance (CO-OM)
- Output price variance
- Remaining variance