Report that lists the calculated costs and contains detailed information on cost origins and elements that make up costs.


An itemization is generated automatically with a cost estimate. If you want to display the itemization information in the cost estimate display and the information system, you must set the Itemization indicator when saving the cost estimate.

During preliminary costing for a production order or a production campaign, an itemization is generated dynamically. However, this itemization is not stored in the system and therefore cannot be analyzed in the information system. The itemization is available for analysis immediately after you carry out costing. For more information on the itemization of production campaigns, refer to Reports for Cost Controlling of Production Campaigns.


You can use itemization to analyze a costed material, base planning object or sales document item in more detail.

Depending on the questions you need answered, there are different layouts of the itemization available in the SAP standard system. Through the selection of certain fields, you can find various information that is also partially grouped. The costs can be broken down for analysis by cost elements, by operations, or by costing items. The following layouts are described in more detail:

You can modify this structure to suit your own requirements by creating your own layouts. You can create your own layouts to be able to see other information in the itemization. For example, you can add the purchasing info record and the purchasing organization or the origin groups to the report display, or add the text of the activity types or item categories.

The origin group provides detailed information on the source of the material costs or on the origin of the overhead. With material costs, the origin group is entered in the material master record. With overhead costs, the origin group is entered in the credit key of the costing sheet and offers more information on the origin of the overhead.

In the itemization, you can also display the costs broken down into cost elements. Material costs, external activity and non-stock material are assigned to primary cost elements. In this itemization, they are shown under cost elements determined by the system. Costs for internal activity are displayed under the allocation cost element of the activity type that was entered in the master record of the activity type. Overhead costs and process costs are also displayed under secondary cost elements. Because all actual costs are also assigned to these cost elements, a plan/actual comparison is possible later.

Only a limited selection of layouts are available for base planning objects.


In the standard system. the itemization is displayed with the layout Item Categories (grouped). Here, the costing items are listed according to item categories. The item categories indicate, for example, whether it is a material (M), internal activity (E), or overhead rate (G).

The costing item for a material (M) indicates the plant, the relevant material number, the price of the material, the text in the material master data and the quantity used.

The costing item for an internal activity (E) indicates the cost center, the work center, the activity type, a text, the price of the activity and the quantity used.

See Creating and Deleting Subtotals for general information on grouping in layouts.

For joint production, the itemization provides two types of display. You can switch between the process view and the product view in the report. While the product view shows only the costs of the co-product, the process view provides information about the costs of the other co-products, as well as an overview of the total costs of the production process. The other co-products are shown under item category A with negative quantities and values. This negative value is the amount of costs for the co-product that was calculated using the apportionment structure.


The itemization is a prerequisite for variance calculation in Product Cost by Period and Product Cost by Order.

From the report, you can display the master data of a costing item.

For operations that are carried out externally, the costs are either entered in the routing, or are determined using a purchasing info record. For operations that are carried out internally, the costs are determined using Cost Center Accounting. For the valuation of internal activity using a cost estimate with quantity structure, the system assumes that price calculation was already done in Cost Center Accounting.

The system determines overhead on the basis of input quantities, or proportionally on the basis of direct costs (material or production) or costs of goods manufactured. You define the conditions for determining this overhead in a costing sheet in Customizing.

Process costs are determined in Activity-Based Costing and are generally assigned to the product using a template. The template specifies which process costs are consumed and the basis on which these costs are further allocated to the product.

See also:

If you are using mixed costing, refer to Special Processing with Mixed Costing.

If you are working with production campaigns, refer to Reports for Cost Controlling of Production Campaigns.