Controlling (CO)

Classification of variances based on their cause.

You can calculate the following variance categories on the input side:

• Scrap variances (only in Product Cost Controlling)
• Input price variances
• Resource-usage variances
• Input quantity variances
• Remaining input variances

You can calculate the following variance categories on the output side:

• Fixed-cost variance (only in Overhead Cost Controlling)
• Mixed-price variance (only in Product Cost Controlling)
• Output price variance
• Output quantity variance (only in Overhead Cost Controlling)
• Lot size variance (only in Product Cost Controlling)
• Remaining variances