Cost Object Controlling (CO-PC-OBJ) 
Cost Object Controlling (CO-PC-OBJ)
Use
You can use the results of standard cost estimates in Cost Object Controlling for the following purposes:
See also:
For more information, see the following documents in the SAP Library under Cost Object Controlling (CO-PC-OBJ):
Preliminary Costing for Production Orders
Preliminary Costing for Product Cost Collectors
Actual Postings in Cost Object Controlling
Calculation of Target Costs
Calculation of Control Costs
Work in Process in Product Cost by Period
Variance Calculation and
Scrap Variances
Goods Receipts in Cost Object Controlling
Updating the Planned Costs
Results Analysis