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 Key Figures in Costs for Intangible Goods and Services

Use

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:

  • For the detailed reports for general cost objects and for internal orders with revenue

  • For summarization hierarchies for the internal orders with revenue

In the report categories object 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 of cost 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.

See also:

  • General information on cost analysis

  • General information on the ABAP List Viewer

  • For general information on working with layouts, see the following:

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:

  • Planned values (such as total planned costs, planned fixed costs, and planned variable costs)

  • Key figures resulting from actual postings (such as total actual costs, actual fixed costs, and actual variable costs)

  • Variances between planned and actual values

You can display the following key figures for internal orders with revenue:

  • Planned values (such as total planned costs, planned fixed costs, planned variable costs, and planned revenues)

  • Key figures that result from actual postings (such as total actual costs, actual fixed costs, actual variable costs, and actual revenues)

  • Variances between planned and actual values

  • Results analysis data

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:

  • Sales document items that carry costs and revenues (in Product Cost by Sales Order )

  • Internal orders with revenue (for example, in Costs for Intangible Goods and Services )

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 Start of the navigation path Period-End Closing Next navigation step Results Analysis Next navigation step Define Results Analysis Versions End of the navigation path . 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: