In make-to-stock production, you can use Cost Object Controlling as follows:
You can manage your costs at the level of production orders and process orders. You can analyze cumulative costs or period costs.
You can manage your costs by period at the level of production cost collectors. You can create production cost collector for run schedule headers, for the combination material / production version at plant level, or only for materials at plant level.
You can also use cost object hierarchies for cost management when you have costs that cannot easily be assigned to particular orders, production cost collectors, production versions, or materials. You can also use cost object hierarchies in conjunction with production orders or process orders.
See also:Selected Logistical Processes and Cost Objects
For detailed information, see the following documents:Product Cost by Order Product Cost by Period
For information on Cost Object Controlling with sales-order-related production, refer to the following sections:Cost Object Controlling: Mass Production on the Basis of Sales Orders Cost Object Controlling: Complex Make-to-Order Production Product Cost by Sales Order