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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 shows the absolute and percentage variances between planned and actual.

Note Note

The variances shown in this report are not the same as the variances calculated in the variance calculation function.

End of the note.


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


Data Displayed

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

In addition with cost element reports
  • 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

Header Information
  • Object information

  • Reporting time frame

More Information

Preliminary Cost Estimate for Manufacturing Order

Preliminary Costing of CO Production Orders

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:

Preliminary Costing of Product Cost Collectors

Actual Costs in Cost Object Controlling

General Cost Objects

Product Drilldown