Itemization
Report that lists the calculated costs and contains detailed information on cost origins and elements that make up costs.
You can use itemizations to analyze costed materials, base planning objects, or sales document items in more detail.
An itemization is generated automatically with a cost estimate.
Note
If you want to see the itemization in the cost estimate and in the information system, you need to select the Itemization
indicator when saving the cost estimate.
During preliminary costing for a production order or a production campaign, an itemization is generated dynamically. However, this itemization is not stored and therefore cannot be analyzed in the information system. The itemization is available for analysis immediately after you carry out costing. For more information on the itemization of production campaigns, refer to Reports for Cost Controlling of Production Campaigns.
Layouts
Different layouts of the itemization are available to answer different questions. The costs can be broken down by cost element, operation, or costing item. The following layouts are described in more detail:
Note
You can create your own layouts to be able to see other information in the itemization. For example, you can add the purchasing info record and the purchasing organization or the origin groups to the report display, or add the text of the activity types or item categories.
Only a limited selection of layouts are available for base planning objects.
For more information on layouts, see Creating, Changing, and Managing Layouts.
Origin Groups
Origin groups provide more detailed information on the source of the material costs or on the origin of the overhead.
With material costs, the origin group is entered in the material master record.
With overhead costs, the origin group is entered in the credit key of the costing sheet.
Cost Elements
In the itemization, you can also see the costs broken down into cost elements. Material costs, external activities, and non-stock materials are assigned to primary cost elements. In this itemization they are shown under cost elements determined by the system. Costs for internal activities are displayed under the allocation cost element of the activity type that was entered in the master record of the activity type. Overhead costs and process costs are also displayed under secondary cost elements. Because all actual costs are also assigned to these cost elements, a plan/actual comparison is possible later.
Structure
In the standard system, itemizations are displayed with the Item Categories (grouped)
layout. The costing items are listed according to item categories such as material (M), internal activity (E), or overhead rate (G).
See Calculating and Deleting Subtotals for general information on grouping in layouts.
Views for Joint Production
For joint production, the itemization provides two types of views:
The product view shows only the costs of the co-product.
The process view provides information about the costs of the other co-products, as well as an overview of the total costs of the production process. The other co-products are shown under item category A with negative quantities and values. This negative value is the amount of costs for the co-product that was calculated using the apportionment structure.
Integration
Itemizations are a prerequisite for variance calculation in Product Cost by Period
and Product Cost by Order
.
From the report, you can display the master data of a costing item.
For operations carried out externally, the costs are either entered in the routing or are determined using a purchasing info record. For operations that are carried out internally, the costs are determined using Cost Center Accounting
. For the valuation of an internal activity using a cost estimate with quantity structure, it is assumed that price calculation has been completed in Cost Center Accounting
.
Overhead is determined on the basis of input quantities, or proportionally on the basis of direct costs (material or production) or the cost of goods manufactured. You define the conditions for determining this overhead in a costing sheet in Customizing.
Process costs are determined in Activity-Based Costing (CO-OM-ABC)
and are generally assigned to the product using a template. The template specifies which process costs are consumed and the basis on which these costs are further allocated to the product.
More Information
If you are using mixed costing, refer to Mixed Costing in the Information System.
If you are working with production campaigns, refer to Reports for Cost Controlling of Production Campaigns.