Hierarchy
SAP_FIN (Software Component) SAP_FIN⤷
CO-PC-IS (Application Component) Product Cost Controlling Information System⤷
KKB (Package) Reporting for Costing
Basic Data
| Data Element | ISTKOST_V |
| Short Description | Actual Variable Costs |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | WERTV8 | |
| Data Type | CURR | Currency field, stored as DEC |
| Length | 15 | |
| Decimal Places | 2 | |
| Output Length | 21 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | ActVarCsts |
| Medium | 18 | Act. variable cost |
| Long | 21 | Actual variable costs |
| Heading | 15 | Act.var. costs |
Documentation
Definition
Variable portion of the total actual costs.
This value is calculated with the following formula:
Actual variable costs = Total actual costs - Actual fixed costs
Use
Value of the variable costs assigned to cost objects.
In Cost Object Controlling, the actual debit of a manufacturing order normally results from material withdrawals, confirmations, overhead allocations, and so forth.
The actual credit of a manufacturing order results from the delivery of the order to stock. The actual quantity of the order is valuated with the planned price according to the price control.
The total value of the actual costs is the sum of the actual debits and actual credits.
The variable portion of the actual costs consists of the costs that vary with the operating rate and lot size. For example, material usage is usually a variable cost because it depends on the lot size.
History
| Last changed by/on | SAP | 20000201 |
| SAP Release Created in |
