Product Groups in Product Drilldowns 
Use
The drilldown reports in the standard system use the characteristic product group. This enables you to analyze data at the product group level.
Features
You specify the content of the characteristic product group by defining a product group type in Customizing. You can assign the following product group types:
If you do not select a product group, there is no assignment to the characteristic product group in the product drilldown report.
This concerns a character string for grouping materials through the combination of various characteristics. The product hierarchy is maintained in the Basic data view of the material master record, and is used for evaluation as well as price determination in materials management.
Characteristic by which you can group materials or services with the same attributes. The material group is also maintained in the master record of a material, but in this case it is not a hierarchy, but rather a grouping.
You can group materials into CO product groups to be able to analyze data at the product group level in the Information System of Product Cost Controlling. CO product groups are master data in the Product Cost Controlling Information System.
You set up a product group in the menu of Product Cost by Period or Product Cost by Order. You assign materials to the hierarchy nodes. Each material can only be assigned to one CO product group. If you create a new material, you must assign it manually to a CO product group.
If you do not assign a material to any CO product group, the values appear in the product drilldown report for the characteristic product group in the line not assigned.

If you choose one of the above product group types, you can then drill down on the basis of that characteristic when you are in a drilldown report. For example, if you are using the product group type material group, the value for the field material group for each material is read from the material’s master record. The data is summed in the report by material groups. You can display the data in the report by material group and analyze how the values are distributed among the materials in the material group.
Activities
You assign the product group type in Customizing for Product Cost Controlling under Information System
® Control Parameters in the field Product group type.