You can use the unit costing to plan costs for materials for which no adequate price is maintained in the system. You can analyze the individual costing items in the unit costing itemization.

In the case of material manufactured in-house, the most useful information is the split of the production costs by cost element. You can use the unit costing for this.

In the case of material components procured externally, the most important information is the distribution of costs over time, which you reproduce in the invoicing plan. The unit costing acts as an aid to calculating prices in the early stages of planning.

You can only maintain unit costings for costing-relevant material components which are managed in valuated project stock.

In the Project System IMG, you can enter a default value for the material component unit costing variant in the costing variant used for the network.

• Debit: under the cost element of the unit costing items, as of the requirement date
• Credit: under the cost element per Materials Management account determination, as of the consumption date

The system records the overall costs viewed from consumption in the activity. In the component, the system records the costs per the unit costing line items. This enables you to reproduce the material component cost element split.

If there is an invoicing plan for the materials procured externally, the costs are distributed per the dates in the invoicing plan.