Cost Object Node 
The business object cost object node is a cost object that is a permanent element in a cost object hierarchy.
Cost object nodes can be used to record costs that are not recorded at the level of orders or materials, such as the cost of inventory differences.
Structure
You can assign the following to the lowest cost object nodes (nodes that have no nodes below them):
Material / plant
Materials / plant / production process
This assignment selects product cost collectors and manufacturing orders that belong to a particular cost object node.
Integration
Flows of values of a cost object node can arise from the following business transactions:
Entry of costs in Financial Accounting
Material withdrawals
Invoice receipts (external)
Internal activity allocations
Template allocation
Overhead allocations (internal)
Note
Manufacturing orders make a distinction between the planning plant and the production plant. The plant in the cost object node is the planning plant specified in the manufacturing order.