overhead cost order (CO-OM-OPA)

Overhead Cost Orders (CO-OM-OPA)

An internal order used to monitor overhead costs incurred for a restricted period when executing a job, or for long-term monitoring of portions of overhead costs.

Regardless of the cost center structure and the business processes of the organization, overhead cost orders collect the plan and actual costs incurred. This allows costs to be controlled continuously.

The overhead costs assigned to the overhead cost orders are settled (in full) as costs to:

• Cost centers
• Orders
• Work breakdown structure elements
• Profitability segments

This is generally done at the end of the period.