Costing Sheets (SAP Library - Product Cost Planning (CO-PC-PCP))

Costing Sheets

Definition

The costing sheet links all the functions of overhead calculation.

Use

In the costing sheet, you determine the following:

The direct costs to which overhead is applied (calculation base)

The conditions under which overhead is applied (dependency)

Whether overhead is allocated on a percentage basis or on a quantity basis

The amount of the overhead percentage, or the amount of overhead for each unit of measure (overhead)

The validity period for the overhead

Which object (cost center, process, or order) is credited, and under which cost element in the case of actual postings (credit key)

If you use Activity-Based Costing (CO-OM-ABC), the costing sheet also controls the allocation of process costs. For more information about the allocation of process costs, see Process Costs.

In material costing, you enter the costing sheet in the valuation variant in Customizing.

In Reference and Simulation Costing, you enter the costing sheet in the master record of the base planning object.

Structure

The costing sheet contains the following:

Calculation Base

The calculation base consists of a group of cost elements to which overhead is to be applied according to the same conditions. This process involves assigning individual cost elements or cost element intervals for each controlling area to a calculation base.

You can apply different overhead amounts to the fixed and variable portions of the same base cost element. You can also make the amount of the overhead dependent on not only the direct costs, but also on the material itself. You can define material-specific calculation bases by entering the origin groups in the material master record and by specifying them in the calculation bases.

Overhead Rates

You use overhead to specify whether the overhead applied to the calculation base should be quantity-based or percentage-based. You also specify the validity period and the conditions under which the overhead should be calculated. The system calculates the overhead either as a percentage or based on the quantity.

The conditions under which overhead is to be charged are laid down in condition tables. The standard condition table is linked to a controlling area, an overhead type (planned or actual), and to one other field of the object’s master record (such as the plant, or overhead key). Hence the conditions for overhead calculation can relate to all the reference objects of an organizational unit, or to an overhead key.

These lines also contain a credit key. The credit determines the (overhead) cost element under which the overhead is to be updated, and which cost center, business process or order is to be credited. You can also specify which part of the overhead is to be flagged as fixed costs.

Totals Lines

These lines show subtotals.

The following graphic provides an overview of the various components of the costing sheet:

See also:

For more information about the costing sheet, see the Implementation Guide for Product Cost Controlling.