Valuation of Costing Items
Use
In unit costing, you enter specific costing information manually in the form of costing items such as materials, internal activities and business processes. Other costing items are determined and inserted by the system, including overhead items (category G) and process costs (category X).
The following table describes the sources of the prices used by the system for the costing Items:
Price/value determined by unit costing |
From |
The price for a material (item category M) |
The material master record or the purchasing info record or purchase order (in accordance with the valuation strategy)
In material costing without quantity structure, the cost component split is used for valuation, if one exists. You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item. |
The activity price for an internal activity (item category E) |
Cost Center Accounting (in accordance with the valuation strategy)
In material costing without quantity structure, the cost component split is used for valuation, if one exists. You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item. |
The price for a process (item category P or X) |
Activity-Based Costing (in accordance with the valuation strategy)
In material costing without quantity structure, the cost component split is used for valuation, if one exists. You can prevent this by setting the No cost comp. split indicator in the detail screen for the costing item. |
Overhead |
The entries in the costing sheet |
The value of a base planning object (item category B) |
The master data of the base planning object |
The price for a service (item category N) |
The
service conditions |
The price for an external activity (item category F) |
The
purchasing info record specified by you (in accordance with the valuation strategy) |
The price for a subcontracting item (item category L) |
The
purchasing info record specified by you (in accordance with the valuation strategy) |
The price for a variable item (item category V) |
Your entries |
