Regardless of the cost accounting method used, the allocation of actual costs and revenues forms a basic component of every cost accounting method. Using the SAP R/3 System means that the allocated costs and revenues are generally available immediately for evaluation purposes in Controlling.

The transfer of data from the upstream work areas and applications allows you to access the source document from the Controlling report at any time. Since the upstream work areas are modules of an integrated, interface-free system, the tasks of plausibility checks, formatting, and summarization are largely unnecessary.

• Payroll costs
• Travel costs
• Material consumption costs
• Costs for services
• Cost of capital

2. You can allocate the costs from internal activities using direct activity allocation. This applies to both the allocation of secondary costs from a service cost center to a primary cost center (such as allocation of tradesperson costs) as well as to the allocation of secondary costs from a primary cost center to a cost object (such as the allocation of minutes of production to a production order).
3. In Profitability Analysis, the system determines the cost of sales through the valuation of the sold articles at standard manufacturing costs from the standard cost estimate. The system compares these costs with the revenues to be credited to the article, less any sales deductions.
   Direct account assignments of special direct cost of sales can be allocated to Profitability Analysis from Cost Center Accounting, Financial Accounting, or Materials Management.
   For customer-specific production you can also allocate actual costs and actual revenues to sales orders.
   To be able to determine quantity variances and price variances, it is necessary to assign both the costs and the consumption quantities to the object at which the costs originated.

After locking the posting period against further actual postings, these actual postings are then available as a data basis for the period closing operations. Recording actual quantities and actual costs provides the basis for determining the operating rate on the corresponding cost centers or cost objects, and thus the basis for determining the target costs. This, in turn, forms the basis for plan/actual or target/actual comparisons.

You can also access the appropriate reporting tools at any time during the course of actual data entry. This means that the SAP R/3 System fully meets the requirements of tracking, at any time, the value flow parallel to the logistical quantity flow.