Controlling (CO)

Planning of primary and secondary costs for:

• A cost center
• An order
• A project

Primary cost planning involves recording the costs incurred due to the consumption of goods and services and which the company incurs in transactions with external parties.

You can plan primary costs either as values or with reference to quantities.

• Planning with reference to quantities means that the planned consumption is recorded and then valuated with the planned cost per unit.
• Planning values means that you only record the planned costs for each cost element.

You plan secondary costs to reflect the fact that cost centers require services from other cost centers in order to perform their own activities.

You can plan secondary costs directly by means of activity input planning or with reference to quantities using assessment.