Key Figures in Product Cost by Order 
The following cost objects are used in Product Cost by Order.
You can display key figures:
Using Cost Analysis:
For the Detailed Reports
For all summarization hierarchies (including order hierarchies with classification)
Using Product Drilldowns
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:
Features
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.
More Information
General information on Cost Analysis
General information on the Features of the SAP List Viewer
For general information on working with layouts, see the following:
For general information on grouping in layouts, see Creating Subtotals.
In Product Cost by Order, you can analyze:
Planned values (such as total planned costs, planned fixed costs, planned variable costs, and planned yield)
Key figures that result from actual postings (such as total actual costs, actual fixed costs, actual variable costs, and the actual yield)
Variances between planned and actual values
Work in process at actual costs, provided that the manufacturing orders use settlement type FUL (full settlement) (see also: Work in Process in Product Cost by Order)
Work in process at target costs, provided that the manufacturing orders use settlement type PER (periodic settlement) (see also: Work in Process in Product Cost by Period)
For production orders without a quantity structure, work in process is always determined at actual cost.
Data generated by variance calculation.
Examples:
Target Costs
Control Costs
Individual variance categories
Absolute and percentage variances
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.
Differences in the Summarization Methods
See the following sections for information on product drilldown reports:
See the following sections for information on object lists:
See the following sections for information on object comparisons: