Cost Object Controlling (CO-PC-OBJ) 

Cost Object Controlling is an area in cost accounting that assigns the costs incurred in the production of company activities (such as materials manufactured in-house) to those activities. Cost Object Controlling supports you in:

·        Reaching make-or-buy decisions

·        Determining price floors

·        Performing complex cost analysis (such as target/actual analysis)

·        Determining inventory values

For general information on Cost Object Controlling, see the following section:

Cost Object Controlling and its subcomponents.

Cost Object Controlling in the system is divided into the following components:

·        Product Cost by Period

Product Cost by Periodis used for recurring periodic cost control of products that are manufactured in the same way over an extended period of time.

·        Product Cost by Order

Product Cost by Order is mainly used to control the costs of individual production lots.

·        Product Cost by Sales Order

Product Cost by Sales Order is used to control costs in complex make-to-order production or customer-specific services, for example.

·        Costs for Intangible Goods and Services

The documentation for Cost Object Controlling contains detailed information on the individual application components, on the cost objects used in these components, on the corresponding quantity and value flows, and on the functions available in each component.

See also:

Product Cost by Period

Product Cost by Order

Product Cost by Sales Order

Costs for Intangible Goods and Services