Report that you can use with product drilldown to analyze the individual variance categories for the following application components:

• Product Cost by Order

The reporting time frame can be cumulative or limited.

This report makes it possible for you to analyze the results of the variance calculation. The results of variance calculation are different depending on the target cost version specified for the report.

You can compare the following costs:

• Target costs that have been calculated on the basis of standard costs against actual costs (without work in process and scrap variances).
• Target costs that have been calculated on the basis of a preliminary cost estimate of an order (product cost collector or manufacturing order) against actual costs (without work in process and scrap variances).
• Target costs that have been calculated on the basis of an alternative material cost estimate (for example, modified standard cost estimate, current cost estimate) against net actual costs (without work in process and scrap variances).
• Target costs calculated on the basis of standard costs against planned costs of manufacturing orders.

The following variance categories are shown based on key figures and/or original cost elements:

• Scrap variance
• Input price variance
• Input quantity variance
• Resource-usage variance
• Remaining input variance
• Mixed price variance
• Output price variance
• Lot size variance
• Remaining variance

Make sure that the variances have been calculated for the specific target cost version in the relevant reporting time frame. Reports of summarized analysis require that a data collection run be executed beforehand.

This report is intended as a more detailed analysis for a target / actual / production variances report. You can normally go from product drilldowns to the variance categories report.

In the documentation for Cost Object Controlling:

Basic information on variance calculation can be found in:

Information on the target cost versions and their resulting comparison values can be found in the following: