Use

The reports Cost Centers: Drilldown by Partner is used to analyze allocated values in the actual and in the plan. This shows the corresponding plan and target costs for each cost center or cost center group . In addition, you list the partners involved in the allocation.

You call up the report for cost accounting based on full costs from Cost Center Accounting under  Plan/Actual Comparison Additional Characteristics Cost Centers: Drilldown by Partner.

You can call up the report based on marginal costs in  Target/Actual Comparison Additional Characteristics Cost Center: Drilldown by Partner.