This key figure provides the procurement costs for an item and is used to calculate the sales volume margin. Here, cost does not refer to the cost per piece, but rather the total cost of the item multiplied by the quantity.

This means that when there is a positive sales quantity, this value must also be positive. If there is a negative sales quantity, the costs must also be negative.

This key figure is supplied by DataSource 0RT_PA_TRAN_CONTROL and filled by PIPE field COST.