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Background documentationCost Object Controlling (CO-PC-OBJ) Locate this document in the navigation structure

 

Cost Object Controlling is an area in cost accounting that assigns the costs incurred in the production of company activities (such as materials manufactured in-house) to those activities. It supports you in:

  • Reaching make-or-buy decisions

  • Determining price floors

  • Performing complex cost analysis (such as target/actual analysis)

  • Determining inventory values

Structure

Cost Object Controlling is divided into the following components:

  • Product Cost by Period

    This component is used for recurring periodic cost control of products that are manufactured in the same way over an extended period of time.

    See also: Product Cost by Period

  • Product Cost by Order

    This component is mainly used to analyze the costs of individual production lots.

    See also: Product Cost by Order

  • Product Cost by Sales Order

    This component lets you collect and analyze costs in complex make-to-order production or for customer-specific services, for example.

    See also: Product Cost by Sales Order

  • Costs for Intangible Goods and Services

    This component allows you to analyze the costs of general cost objects, which are standalone cost objects not represented by objects in other applications.

    See also: Costs for Intangible Goods and Services

More Information

For more information, see Cost Object Controlling.