Report that shows the planned and actual figures in the following reports of Product Cost Controlling:

• Product Cost by Order with product drilldown
• Costs for Intangible Goods and Services as a detail report for general cost objects

The reporting time frame can be cumulative or limited.

This report compares the planned and actual data and shows the absolute and percentage variances. The following applies to the variances displayed here:

• They show the difference between planned data and actual data.
• They are not the same as the variances determined in variance calculation.

The following data is shown based on key figures and/or original cost elements:

• Planned costs
• Actual costs
• Absolute variances = actual costs – planned costs
• Percentage variances = absolute variances / planned costs

Both the true actual costs and statistical actual costs are displayed in the column Actual in reports for the sales order item. The true actual costs can be differentiated from the statistical actual costs through the cost element. The report Funds Commitment in Inventory enables true actual costs to be reported separately from statistical actual costs.

• Planned costs per unit = planned costs / planned quantity
• Actual costs per unit = actual costs / confirmed quantity
• Absolute variances = actual costs per unit – planned costs per unit
• Percentage variances = absolute variances / planned costs per unit
• Planned quantity
• Confirmed quantity
• Absolute variances = planned quantity – confirmed quantity
• Percentage variances = absolute variances / confirmed quantity

The planned data are based on a preliminary cost estimate for the object; the actual data are updated by simultaneous costing.

No plan/actual comparison is possible in Product Cost by Period, because no planned costs are updated for product cost collectors. You display the result of a preliminary cost estimate for product cost collectors as a material cost estimate in Product Cost Planning. See also: