Control Parameters for General Cost Objects (SAP Library - Cost Object Controlling (CO-PC-OBJ))

Control Parameters for General Cost Objects

You define control parameters for planning and analyzing the costs of a general cost object in Customizing for Product Cost Controlling and Customizing for Cost Object Controlling.

Cost Object Category

The cost object category allows general cost objects to be differentiated according to their time base:

Cost Object Categories

Cost object category for general cost objects...

... ...is defined through SAP standard cost object category...

The costs are planned using:

... With a periodic time base

SAP2

Planner profile, planning layout

... With a cumulative time base

SAP6

Unit Costing

You also specify the following in the cost object category:

Whether costs can be planned

Whether overhead can be calculated

The exchange rate types

The cost object category specifies a cost object profile.

Cost Object Profile

The standard system uses cost object profile SAP2.

Cost Object Profile

If the indicator for the following was set in the cost object category...

...then the cost object profile also specifies the following control parameters:

Planning

The costing variant for unit costing

Overhead

The costing sheet

Overhead

The overhead key

The cost object profile also specifies a settlement profile.

See also:

Control Parameters for Settlement

This describes the control parameters for settlement in detail.

Costing Sheet

The costing sheet contains the rules for calculating overhead costs. The costing sheet can specify an overhead key.

You will normally use costing sheet PP-PC1 which is provided in the standard system. This costing sheet does not specify a overhead key.

Overhead Key

The overhead key specifies the rule used to calculate the overhead rate. If you are using Activity-Based Costing, the system also selects the process template through the overhead key.

Control Parameters That Are Only Relevant for General Cost Objects with a Cumulative Time Base

Costing Variant

Specifies a costing type

Specifies a valuation variant

Costing Type

Specifies the reference object of the cost estimate

In this case the reference object is a general cost object. The reference object is permanently assigned to the costing type. It cannot be changed by the user.

Valuation Variant

Determines the valuation rates for the materials and activities listed in the cost estimate

In this case, the valuation variant specifies which price is taken from the accounting view or the costing view in the material master record, or what activity price in Cost Center Accounting is used for internal activities.

Control Parameters for General Cost Objects with a Cumulative Time Base

This graphic is explained in the accompanying text

Control Parameters That Are Only Relevant for General Cost Objects with a Periodic Time Base:

Planner Profile

Controls the planning sequence

Defines which planning layout is used for each planning area

Determines which data is used in planning

You can use the following planner profiles in Costs for Intangible Goods and Services:

SAP101: Primary costs/Activity types/Statistical key figures

SAP102: Activity inputs/Activity types/Statistical key figures

Planning Area

See also:

The following planning areas exist:

Activity inputs/process inputs

Quantity planning/price planning

Planning using statistical key figures

Planning Layout

Determines the structure of cost planning

Defined for each planning area

Must be assigned to a planner profile

Assignment of Planning Layouts to Planner Profiles

Planning Layout

Planner Profile

1-G01

Planning primary costs for cost objects

SAP101

Primary costs/activity types/statistical key figures

1-G02

Planning activity inputs for cost objects

SAP102

Activity inputs/activity types/statistical key figures

1-I01

Planning statistical key figures for cost objects

Not assigned to a particular planner profile. You need to assign this planning layout to a planner profile before you can use it.

For more information on this topic, see the documents CO Cost Center Accounting and CO Activity-Based Costing.

Control Parameters for General Cost Objects with a Periodic Time Base

This graphic is explained in the accompanying text

Cost object category for general cost objects...	... ...is defined through SAP standard cost object category...	The costs are planned using:
... With a periodic time base	SAP2	Planner profile, planning layout
... With a cumulative time base	SAP6	Unit Costing

If the indicator for the following was set in the cost object category...	...then the cost object profile also specifies the following control parameters:
Planning	The costing variant for unit costing
Overhead	The costing sheet
Overhead	The overhead key

Planning Layout		Planner Profile
1-G01	Planning primary costs for cost objects	SAP101	Primary costs/activity types/statistical key figures
1-G02	Planning activity inputs for cost objects	SAP102	Activity inputs/activity types/statistical key figures
1-I01	Planning statistical key figures for cost objects	Not assigned to a particular planner profile. You need to assign this planning layout to a planner profile before you can use it.