Controlling (CO)
Difference between actual credit and target credit.
An output price variance will arise under the following conditions:
- In Overhead Cost Controlling (CO-OM), an output price variance will
arise when the activity price used is not the same as the monthly
iterative price on the basis of the planned activity (for example, a manually entered activity price).
- In Cost Object Controlling (CO-PC-OBJ), an output price variance will
arise when the material manufactured is transferred to inventory at a
price other than the standard price (such as the moving average price).