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 Planning Overheads Locate this document in the navigation structure


Once you have executed cost element planning , the system can determine the overhead rates for the plan values.

For further information, see the SAP Library under   Financials   Controlling   Cost Element Accounting.  


  • The system debits internal orders and cost centers with overheads, regardless of whether integrated planning with Cost Center Accounting is active.

  • Cost centers , business processes and internal orders are only credited if integrated planning is active for the order to which overhead is applied and all credit objects. You also need to activate integrated planning for internal orders with Cost Center Accounting/Activity-Based Accounting in the version.

    For more information, see Integrated Planning Indicator in Versions ).

  • You can use overhead rate planning on cost centers to execute plan accrua l. This is useful if you are dealing with true overhead costs. If the object is plan integrated, and integrated planning with Cost Center Accounting is activated in the version, you can write credit records for any credit object, as well as debit records (in contrast to accrual for accrued overhead).

    For more information on plan accrual calculation, see the SAP Library under   Financials   Controlling (CO)   Cost Center Accounting   Cost center planning   Utilities   Plan accrual calculation   .  


Whether plan costs incur overhead or not, depends on which costing sheet and, where appropriate, which overhead key you defined in your object.

The overhead rates are allocated using a secondary cost element for overhead rates.


To plan overhead rates, choose   Planning   Allocations   Overhead   in the corresponding application.

For more information on overhead rate calculation, see Calculating Overheads .