In Costs for Intangible Goods and Services, general cost objects and internal orders with revenue can be used as cost objects. A large number of key figures are available in Costs for Intangible Goods and Services. You can display key figures:
In the report categoriesobject lists and object comparisons
For general information on the key figures in Cost Object Controlling, see the following:Key Figures in Cost Object Controlling
Functions of Cost Analysis
In cost analysis, you determine which key figures you analyze in Costs for Intangible Goods and Services. Reports ofcost analysis use the functionality of the ABAP List Viewer while offering additional functions in cost analysis. You can define layouts in cost analysis containing the key figures that you want to analyze. The column selection for the layouts contains different field groups (column lists) that separate the key figures into logical groups.
Key Figures in Costs for Intangible Goods and Services
You can use the key figures defined in this field list to define a layout for analyzing the results analysis data in detail. You decide yourself which key figures you want to use for analysis.
You can display the following key figures for general cost objects:
You can display the following key figures for internal orders with revenue:
See also:Results Analysis Results Analysis Methods
See the following section for information on cost planning for general cost objects in Costs for Intangible Goods and Services:Cost Planning for General Cost Objects
See the document CO Internal Orders for information on cost planning for internal orders in Costs for Intangible Goods and Services.
Note on Analyzing the Order Profit for Sales Orders and Internal Orders with Revenue
If you want to analyze results analysis data for the following objects, make sure that results analysis for the sales document items with costs and revenues, or for the internal orders with revenue, was performed in the relevant reporting time frame for the results analysis version to be analyzed:
You can analyze the results analysis data for a sales document item (usually a sales order item) or for an internal order with revenue. You can also analyze the results analysis data that was summarized across multiple sales document items or multiple internal orders.
The results analysis data displayed depends on the results analysis version used.
Results analysis updates the results analysis data under results analysis cost elements that are defined and assigned in Customizing for results analysis. These results analysis cost elements are used for all reports.
In individual processing for results analysis, detailed information (for example, an explanation of how the values of the individual categories are calculated) is available as a list.
See also:Sales Order Item That Carries Costs and Revenues Product Cost by Sales Order Costs for Intangible Goods and Services Results Analysis Product Cost by Sales Order
Note on Reserves for Unrealized Costs
Reserves for unrealized costs can be calculated in results analysis for internal orders with different results analysis approaches.
Results analysis data (reserves for unrealized costs) can be displayed separately according to creation and consumption if the indicator Split creation/usage is selected in Customizing for the results analysis version. If this indicator is not selected, the system displays the balance.
Check this Customizing setting in the implementation guide of the respective application component of Product Cost Controlling under Period-End Closing ® Results Analysis ® Define Results Analysis Versions. The screen Change View Results Analysis Versions: Overview appears. Select the line to display the screen: Display Results Analysis Versions: Detail.
Reserves for unrealized costs are only created if the credit of the order exceeds the debits. In a particular period the object has either WIP or reserves for unrealized costs. This does not apply to summarization objects. With summarization objects, both work in process (at actual costs) and reserves for unrealized costs can exist within a period.
You must have performed results analysis in period-end closing in the respective results analysis version.
The key figures can be displayed and analyzed in detailed reports for individual objects as well as summarized.
See the following sections for information on object lists:
Information on Object Comparisons: