Object Comparisons for Unit Cost Estimates 
Reports that compare two unit cost estimates.
You can use the report Base Planning Object vs. Other Unit Cost Estimate to:
Compare two base object cost estimates with each other
Compare a base object cost estimate to one of the following unit cost estimates:
Unit cost estimate for sales document
Unit cost estimate for general cost object
Material cost estimate without quantity structure
Unit cost estimate for production order, internal order, or WBS element
You can use the report Unit Costing Comparison to compare any unit cost estimates with each other.
You can change how information is displayed in these reports by modifying the current layout or creating a new layout. For more information, see Creating, Changing, and Managing Layouts and Features of the SAP List Viewer.
Structure
The document header contains information about the costing object, the costing lot size and the total value.
The report lists the data from both cost estimates along with the item category. You can also display only the variances between the two cost estimates.
More Information
For more information on the functions of unit costing, see Unit Costing.