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Function documentationKey Figures in Cost Object Controlling Locate this document in the navigation structure

 

Some of the key figures available in Cost Object Controlling are listed below. Note that the availability of key figures depends on the application component and the objects used in the application component. For example, you can analyze the planned costs for production orders (in Product Cost by Order) and sales orders (in Product Cost by Sales Order), but not for product cost collectors (in Product Cost by Period).

You can display key figures:

Key Figures in Application Components

See the following sections for information on the key figures available for each application component:

If you are using cost analysis reports, it is recommended that you read these sections, because in this case the individual reports are not explicitly described.

Functions of Cost Analysis

Cost analysis reports use the functionality of the ABAP List Viewer while offering additional functions in cost analysis. You can define layouts in cost analysis containing the key figures that you want to analyze. The column selection for the layouts contains different field groups (column lists) that separate the key figures into logical groups.

See also:

For general information on grouping information in layouts, see Creating Subtotals

See the following text for detailed information on the most important key figures:

Planned Costs

You can display planned costs for the following objects in the information system of Cost Object Controlling as long as the planned costs have been updated to the object.

  • Production orders, process orders (if the costs were updated to the manufacturing order and not to a product cost collector)

  • CO production orders

  • Sales order items

    Planned costs are only updated to a sales order item if the sales order item carries costs and revenues. You can also create a sales order cost estimate if the sales order item does not carry costs and revenues. A sales order cost estimate can also be analyzed if no planned costs are updated.

    In Product Cost by Sales Order, a differentiation is made between the planned costs that were planned directly on the sales order cost estimate and the planned costs on the assigned objects.

    An additional view is available with a planned cost report for a sales order that displays the planned costs for the sales order item and for the assigned objects (manufacturing orders).

  • Internal orders

  • General cost objects

No planned costs are updated for product cost collectors. You analyze the results of the preliminary cost estimates of product cost collectors in the information system of Product Cost Planning in the same way as you do with other material cost estimates with quantity structure.

For information on preliminary costing in Product Cost by Order, see the following section:

Preliminary Costing of Manufacturing Orders

For information on planned value calculation in Product Cost by Sales Order, see the following section:

Calculation of Planned Values in Product Cost by Sales Order

For information on costing sales orders, see the following section:

Sales Order Costing

For information on cost planning for general cost objects in Costs for Intangible Goods and Services, see the following section:

Cost Planning for General Cost Objects

For information on cost planning for internal orders in Costs for Intangible Goods and Services, see the following document:

CO Internal Orders

Actual 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 layout makes it possible to report true actual costs separately form statistical actual costs.

Work in Process

Work in process can be calculated for the following objects:

  • Product cost collectors

    Work in process for product cost collectors is always calculated at target costs.

  • Production orders and process orders

    As a rule, manufacturing orders are settled cumulatively (settlement type FUL (full)). In this case, work in process is calculated at actual cost. If manufacturing orders are settled by period (settlement type PER), work in process is calculated at target cost.

    Note Note

    Summarized Analysis with Product Drilldown

    Work in process is derived from the results analysis cost elements for both objects with settlement type Periodic and objects with settlement type Full Settlement. If the results analysis cost elements are not assigned in the cost component structure for product drilldown, the work in process appears in the cost component Other (if defined) or as not assigned.

    Results analysis data (including work in process) can be displayed separated into creation and usage if the indicator Split creation/usage is selected in Customizing for the results analysis version. If this indicator is not selected, the system displays the balance. Check this Customizing setting in the implementation guide of the respective application component of Product Cost Controlling under   Period-End Closing   Results Analysis   Define Results Analysis Versions  . The screen Change View Results Analysis Versions: Overview appears. Select the line to display the screen: Display Results Analysis Versions: Detail.

    Creation and usage are not separated here. For the work in process, the report also shows the actual debits, the actual credits, and the balance.

    Make sure that you have calculated work in process in period-end closing in the respective results analysis version.

    End of the note.

    Note Note

    Reserves for Unrealized Costs

    Reserves for unrealized costs only exist for work in process at actual cost.

    Results analysis data (reserves for unrealized costs) can be displayed separately according to creation and usage if the indicator Split creation/usage is selected in Customizing for the results analysis version. If this indicator is not selected, the system displays the balance.

    Check this Customizing setting in the implementation guide of the respective application component of Product Cost Controlling under   Period-End Closing   Results Analysis   Define Results Analysis Versions   . The screenChange View Results Analysis Versions: Overview appears. Select the line to display the screen:Display Results Analysis Versions: Detail.

    Reserves for unrealized costs are only created if the value of the credit associated with the order delivery exceeds the value of the debits. In a particular period the object has either WIP or reserves for unrealized costs. This does not apply to summarization objects. With summarization objects, both work in process (at actual costs) and reserves for unrealized costs can exist within a period.

    You must have performed results analysis in period-end closing in the respective results analysis version.

    The key figures can be displayed and analyzed in detailed reports for individual objects as well as summarized.

    End of the note.

    Note Note

    Summarized Analysis with Product Drilldown

    In summarized analysis with product drilldown, creation and usage are not separated, and reserves are not displayed. You must have calculated work in process in period-end closing in the respective results analysis version.

    End of the note.
See also:

Work in process, including goods in transport and goods at construction site, can also be calculated with results analysis for the sales order item or internal order.

Results analysis data (including work in process) can be displayed separated into creation and usage if the indicator Split creation/usage is selected in Customizing for the results analysis version. If this indicator is not selected, the system displays the balance.

You must have performed results analysis in period-end closing in the respective results analysis version. The key figures can be displayed and analyzed in detailed reports for individual objects as well as summarized.

In results analysis for sales order items or internal orders, a variety of results analysis data can be calculated. You can find more information on results analysis data in the following sections:

Variances

You can display the following variances:

  • Plan/actual variances

    Plan/actual variances can be displayed for all objects for which plan and actual values were updated. A variance is the difference between planned and actual cost.

    Caution Caution

    Plan/actual variances can be displayed for sales order items and for production orders and process orders. They cannot be displayed for product cost collectors, because no planned costs are updated on product cost collectors. Instead, you can use the report Material vs. Order in the report category Object Comparisons for comparisons between Actual Costs of Product Cost Collectors and Preliminary Cost Estimates of Product Cost Collectors.

    End of the caution.
  • Target/actual variances

    Target/actual variances can be calculated for product cost collectors and manufacturing orders.

    Caution Caution

    Planned values are adjusted to a reference base in order to calculate variances between target costs and actual costs. This adjustment is performed during the variance calculation process. You calculate variances in period-end closing of Product Cost by Period and Product Cost by Order. During variance calculation, the variances to be analyzed are distributed to individual variance categories. These variance categories can be displayed in the information system.

    If variances have not yet been calculated, target costs can be calculated dynamically in the information system. The target costs are calculated on the basis of a target cost version.

    End of the caution.

    Note Note

    The target credit in the report is calculated by multiplying the actual quantity by the standard price (with standard price control).

    A target credit, however, is only displayed if the comparison object used for calculating target costs is a cost estimate that is independent of an order. Therefore, no target credit record is displayed in a report for target version 1. In the SAP standard system, target costs calculated using the planned costs for an order would be compared with the actual costs (or the net actual costs). Likewise, no target credit record is generated if the target costs were calculated by the report itself rather than during period-end closing.

    End of the note.
Notes on Detailed Reports with Original Cost Elements
Scenario: Variances Not Yet Calculated
  • Target cost calculation is initiated dynamically

  • No variances are calculated (no variance categories that can be settled exist)

  • No data is updated

This option enables an ad hoc target/actual comparison for a single object.

Scenario: Variances Have Been Calculated
  • Target costs according to variance calculation

  • Variances according to variance calculation

Results Analysis Data

In results analysis for sales order items or internal orders, a variety of results analysis data can be calculated.

Results analysis data (including work in process) can be displayed separated into creation and usage if the indicator Split creation/usage is selected in Customizing for the results analysis version. If this indicator is not selected, the system displays the balance.

You must have performed results analysis in period-end closing in the respective results analysis version.

The key figures can be displayed and analyzed in detailed reports for individual objects as well as summarized.