Use

You need more than a cost structure analysis of individual internal orders ( Internal Orders , Production Orders , Projects) to ensure efficient controlling. You need to be able to group together account assignment objects with common attributes and analyze them collectively. This provides a much greater degree of cost transparency within your organization.

Integration

You can summarize internal orders, production orders and projects collectively.

For more information on project summarization, see the SAP Library under  Accounting PS - Project System Project Information System Project Summarization .

Features

For reporting purposes, summarization collects account assignment objects with common attributes.

You can use summarization initially to obtain an overview of a large number of orders. It is also useful for processing order groups containing large variances. You can then analyze relevant account assignment objects individually, using the cost element reports. This means that you do not have to analyze each account assignment object individually.

Summarization hierarchy

You use characteristics to define the individual levels of the summarization hierarchy. These characteristics refer to the fields in the master data for the account assignment object.

The controlling area is always the top node in the summarization hierarchy. To summarize account assignment objects, you need to differentiate between those and the others in the same controlling area. You do this by using a characteristic in the corresponding hierarchy identification.

For more information on summarization hierarchies, see the SAP Library under  Accounting CO-Controlling Product Cost Controlling (CO-PC) Product Cost Controlling Information System Cost Object Controlling: Information System Key Figures in cost Object Controlling Summarization Hierarchies , or the implementation guide for the summarization object.

You can find more information on classification in the SAP Library under  Financials CO Controlling Product Cost Controlling Cost Object Controlling

Summarization Reports

The following standard summarization reports are available:

Compares the plan and actual costs for the selected subhierarchy.

Compares the costs already assigned and those still available. The value in the Allotted column is calculated by adding actual cost and commitment values. The difference between the plan costs and the assigned costs is displayed in the last column as available costs.

Compares the plan and actual costs for a selected period, the entire fiscal year, and cumulated.