Postings From Cost Accounting 
Use
Repostings of Primary Costs and Revenues
Repostings enable you to correct posting errors from primary systems. This means that you can repost primary costs (that were assigned to a certain internal order in Financial Accounting) by cost element to other internal orders or cost centers, thus improving the original assignment.
Example
An incorrect internal order was entered for a material purchase order. As the posting for the goods receipt refers to the purchase order, the system automatically debits the costs to the wrong internal order.
You can use reposting to transfer these costs to the correct internal order, or to a cost center. The original cost element remains unchanged.
See the SAP Library for more information on reposting costs and revenues.
Direct Internal Activity Allocation
This enables you to directly post internal activities supplied by cost centers to the internal order that received the activity. The consumption quantity is valuated using the plan price for the cost center. The internal order is debited with an allocation cost element.
Creating Statistical Key Figures
Statistical key figures on an internal order are for information purposes only.
Example
On a trade fair order, you post all costs incurred for a trade fair. For information purposes, you then post statistical figures for the number of visitors at your booth, the number of requests for further appointments, or the number of orders resulting from the trade fair, and any further appointments.
Funds Commitments
This function enables you to enter costs, which you know will definitely occur, but you do not yet know which transaction will cause them (for example, purchase order, material reservations, and so on).
You can thus reserve parts of the order budget at an early stage.
For more information, see Funds Commitment .