More Reports: Line Items 
Line item reports provide a detailed analysis of objects and their data. Line items are based on the lines of a document created by a posting in the system. The reports are available in the following areas:
Product Cost by Order
Product Cost by Period
Product Cost by Sales Order
Costs for Intangible Goods and Services
Line item reports enable you to make a detailed analysis of the values posted. You can access the original documents (such as the FI or MM document) from the individual lines in the line item report. (
Environment 
Source Document / Accounting Document 
)
Technical information is also available.
Line item reports are of limited importance in Cost Object Controlling because the posting amounts from production confirmations are generally high and analysis of the line items is only worthwhile in exceptional circumstances.
You can restrict the line items displayed through the cost element or cost element group and by specifying a time frame.
Line item reports are available for the following account assignment objects:
Manufacturing orders (production orders and process orders)
Line items actual
Line items for WIP calculation
Line items variance
Line items commitment
Product cost collectors
Line items actual
Line items WIP calculation (if the corresponding settings in the results analysis version were made, see also Prerequisites)
Line items variance
Cost object IDs (cost object nodes in cost object hierarchies and general cost objects)
Line items actual (for cost object nodes of cost object hierarchies and for general cost objects)
Line item variance (only for cost object nodes of a cost object hierarchy)
Sales document item (normally a sales order item)
Line items actual
Line items for results analysis
Line items commitment
The line item reports are supplied with a predefined layout. You can also create your own custom layouts so that you can see other fields of the CO line item in the line item report (such as the value type). You can usually display all the fields of the Controlling document in the line item report. These fields were grouped for clarity into:
Account assignment
Time characteristics
References
Value key figures
Technical fields
Organizational units
Partner account assignment
Object
Other objects
Quantity key figures
Investment management
Not assigned
Integration
Only actual line items are always updated in the standard system. Line items in WIP calculation, results analysis and variance calculation, and for commitments must be explicitly allowed in Customizing for the application.
If you want to write the commitment values to the sales order items that carry costs and revenues, you must set the with commitments management indicator in the fiscal-year-dependent control parameters of the controlling area.
Line items for results analysis data of the WIP calculation and results analysis are only saved if you have set the appropriate indicator in Customizing for the results analysis version.
Line items for variances are updated if you switch on the update of line items in the variance key.
Check the following settings in Customizing:
Results analysis version for the lines items of the WIP calculation and the results analysis
Variance key for the line items of the variance calculation
Order type - commitments management for line item commitments
Control parameters of the controlling area
Notes on Performance
In most cases, it is not necessary to update the line items for WIP calculation, results analysis, or variance calculation in your live system. For this reason, it is best to make sure that the relevant indicator in Customizing is not set. If the line items are not updated, runtimes in WIP calculation, results analysis, and variance calculation are significantly improved. Of course, in these cases it is not possible to display the corresponding line item report.
Prerequisites
Manufacturing orders (production orders and process orders)
Line items for WIP calculation
The line items for the WIP calculation are only created when a corresponding setting has been made in Customizing.
You make this setting in Customizing for Product Cost by Order under
Period-End Closing Work in Process Define Results Analysis Versions . Go into Extended Control.Line items variance
The line items for the variance calculation are only created when a corresponding setting has been made in Customizing.
You make this setting in Customizing for Product Cost by Order under
Period-End Closing Variance Calculation Define Variance Key .Commitment line items in orders are only updated if you have activated commitments management for the controlling area and for the order type.
Product cost collectors
Line items variance
The line items for the variance calculation are only created when a corresponding setting has been made in Customizing.
You make this setting in Customizing of Product Cost by Period under
Period-End Closing Variance Calculation Variance Calculation for Product Cost Collectors Define Variance Key .
Cost object IDs (cost object nodes in cost object hierarchies and general cost objects)
Line item variance (only for cost object nodes of a cost object hierarchy)
The line items for the variance calculation are only created when a corresponding setting has been made in Customizing.
You make this setting in Customizing of Product Cost by Period under
Period-End Closing Variance Calculation Variance Calculation for Cost Object Hierarchies Define Variance Key .
Sales document item (normally a sales order item)
Line items for results analysis
The line items for the results analysis are only created when a corresponding setting has been made in Customizing.
You make this setting in Customizing for Product Cost by Sales Order under
Period-End Closing Results Analysis Define Results Analysis Versions . Go into Extended Control.
More Information
A detailed description of line item reports can be found in the documentation Overhead Cost Controlling.
See the following sections for information on commitments:
See the following sections for information on actual costs:
Actual Costs in Cost Object Controlling
See the following sections for basic information on WIP calculation and results analysis:
Work in Process in Product Cost by Period
Work in Process in Product Cost by Order
See the following section for basic information on variance calculation:
See the following for general information on performance improvement: