Key Figures in Product Cost by Period (SAP Library - Product Cost Controlling Information System (CO-PC-IS))

Key Figures in Product Cost by Period

Use

The following cost objects are used in Product Cost by Period:

Product Cost Collectors

Cost Object Hierarchies

A large number of key figures are available in Product Cost by Period. You can display key figures:

Using cost analysis:

For the detailed reports for product cost collectors and for cost object hierarchies

For all summarization hierarchies

Using product drilldown

In the report categories object lists and object comparisons

Which key figures can be analyzed depends on the object. For general information on the key figures in Cost Object Controlling, see the following:

Key Figures in Cost Object Controlling

Functions of Cost Analysis

In cost analysis, you determine which key figures you analyze in Product Cost by Period. Reports of cost analysis use the functionality of the ABAP List Viewer while offering additional functions in cost analysis. You can define layouts in cost analysis containing the key figures that you want to analyze. The column selection for the layouts contains different field groups (column lists) that separate the key figures into logical groups.

See also:

General information on cost analysis

General information on the ABAP List Viewer

For general information on working with layouts, see the following:

Creating, Changing and Managing Layouts

Defining Current Layouts

Saving Layouts

Managing Layouts

For general information on grouping in layouts, see Creating and Deleting Subtotals.

You can analyze the following for product cost collectors:

Key figures that result from actual postings (such as total actual costs, actual fixed costs, actual variable costs, and the yield)

Work in process at target cost (see also: Work in Process in Product Cost by Period)

Data generated by variance calculation Examples:

Target costs
Control costs
Individual variance categories
Absolute and percentage variances

You cannot analyze planned costs for product cost collectors because no planned costs are updated for product cost collectors in preliminary costing. You can analyze the results of preliminary cost estimates for product cost collectors in the information system of Product Cost Planning in the reports for material cost estimates with a quantity structure.

Editing Product Cost Collectors

Displaying Product Cost Collectors and CO Production Orders: Display List

Variance Calculation

Example: Value Flow with Work in Process at Target Costs

Scrap Variances

Target Cost Versions in Variance Calculation

Calculation of Target Costs

Calculation of Control Costs

Variances with Valuated Sales Order Stock

Periodic Variance Calculation: Value Flow

You can analyze the following for cost object hierarchies:

Key figures that result from actual postings (such as total actual costs, actual fixed costs, actual variable costs, and the yield)

Planned costs, provided that the planned costs were updated on the manufacturing orders assigned to a cost object hierarchy (such as summarization of the planned costs that were calculated in preliminary costing for the manufacturing orders assigned to a cost object hierarchy). Planned costs cannot be displayed for product cost collectors that are assigned to a cost object hierarchy.

Plan/actual comparisons

Work in process at target costs, provided that work in process was calculated for the orders assigned to the cost object hierarchy No work in process can be determined for cost object hierarchies.

Data generated by variance calculation Examples:

Target costs
Control costs
Individual variance categories
Absolute and percentage variances

See also:

Key Figures in Cost Object Controlling

Actual Cost Distribution in Cost Object Hierarchies

Work in Process in Product Cost by Period

Variance Calculation

Example: Value Flow with Work in Process at Target Costs

Scrap Variances

Target Cost Versions in Variance Calculation

Calculation of Target Costs

Calculation of Control Costs

Variances with Valuated Sales Order Stock

Periodic Variance Calculation: Value Flow

Note

Note on Summarized Analysis with Summarization Hierarchy

If variances are calculated for an order (product cost collector or manufacturing order), the system sets the status VCAL (variances calculated) on the order. To assure comparability, you should only summarize objects for which variances have been calculated. Use the status selection profile in the required data collection. Select the orders for which the status VCAL is active.

If objects with the settlement type periodic or full are summarized together and analyzed by period, this should be taken into account when the report is interpreted.

Background Information on Summarized Analysis

See the following sections for information on product drilldown reports: