Plan / Actual Comparison 
Report that shows the planned and actual figures in the following reports of Product Cost Controlling:
Product Cost by Order with product drilldown
Costs for Intangible Goods and Services as a detail report for general cost objects
The reporting time frame can be cumulative or limited.
This report shows the absolute and percentage variances between planned and actual.
Note
The variances shown in this report are not the same as the variances calculated in the variance calculation function.
Prerequisites
The planned data are based on a preliminary cost estimate for the object; the actual data are updated by simultaneous costing.
Features
Data Displayed
The following data is shown based on key figures and/or original cost elements:
Planned Costs
Actual Costs
Absolute Variances = Actual Costs – Planned Costs
Percentage Variances = Absolute Variances ÷ Planned Costs
Both the true actual costs and statistical actual costs are displayed in the Actual column in reports for the sales order item. The true actual costs can be differentiated from the statistical actual costs through the cost element. The Funds Commitment in Inventory report enables true actual costs to be reported separately from statistical actual costs.
In addition with cost element reports
Planned Costs Per Unit = Planned Costs ÷ Planned Quantity
Actual Costs Per Unit = Actual Costs ÷ Confirmed Quantity
Absolute Variances = Actual Costs Per Unit – Planned Costs Per Unit
Percentage Variances = Absolute Variances ÷ Planned Costs Per Unit
Planned Quantity
Confirmed Quantity
Absolute Variances = Planned Quantity – Confirmed Quantity
Percentage Variances = Absolute Variances ÷ Confirmed Quantity
Header Information
Object information
Reporting time frame
More Information
Preliminary Cost Estimate for Manufacturing Order
Preliminary Costing of CO Production Orders
No plan/actual comparison is possible in Product Cost by Period, because no planned costs are updated for product cost collectors. You display the result of a preliminary cost estimate for product cost collectors as a material cost estimate in Product Cost Planning. See also:
Preliminary Costing of Product Cost Collectors