Unit Costing
Use
Unit costing allows you to plan in detail for an internal order at a lower level than with overall planning. To do this, call up unit costing from overall planning.
You can also use detailed planning to execute detailed planning below the cost element level. This is useful when you have totaled a number of individual jobs and activities under one cost element.
You use unit costing once information on supply sources, quantities and prices is available, and do so on an overall or an annual basis.
Example
Wage costs are recorded under cost element 420000. The plan envisages USD 368,700 for this. You can, however, differentiate the wage costs by employee category and period.
This means that the planned figure for three category A employees is USD 1,000 per period, making a total of USD 36,000 for category A personnel. For category B personnel, however, the figure is only USD 1,000 per period for periods one to three and periods 10-12 (making USD 6,000 in total). This is because these are external personnel, employed on a seasonal basis. For category C personnel, the figure is USD 900 per period for periods 6-8 (making USD 2,700 in total). These are personnel working in their vacations from, say, higher education. You cannot achieve this degree of detail in "normal" primary cost planning at totals level (for each cost element), but only in unit costing.
Features
For more information on unit costing, see Resource Planning .
For more information on the purpose of Base Object Costing, see
Reference and Simulation Costing
.
Unit Costing Alternatives
Rather than carrying out a unit costing, you can define a costing model in the master data for the relevant internal order.
More information is available in the SAP Library under Editing Costing Variants and Assigning Attributes
You can find more information in the SAP Library under Easy Cost Planning for Internal Orders .