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input side

Controlling (CO)

Viewpoint for analyzing variances in variance calculation, showing the debits with:

• The cost center

• The business process

• The order

• The cost object hierarchy

Variances on the input side arise from actual postings in the following components:

• Financial Accounting (FI)

• Materials Management (MM)

• Controlling (CO)

• Production Planning (PP)

Examples:

• Scrap variances (only in Product Cost Controlling (CO-PC))

• Input price variances

• Input quantity variances

• Resource-usage variances

• Remaining input variances