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The Cost Elements: Area reports analyze postings made on a cost element , structured by cost centers .

The cost accounting report based on full costs can be called up under   Information System   Reports for Cost Center Accounting   Plan/Actual comparisons   Area: Cost elements.  

The report for cost accounting based on marginal costs is in   Target/Actual Comparison   Additional Characteristics   Cost Centers:  

For the designated cost center or cost center group you receive an overview according to cost element of actual and plan or actual and target values with the absolute and percentage variance The marginal costs report additionally presents the fixed and variable components of the actual, target and plan costs. Further, both reports show the actual and the plan quantities.