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 | KKBSOKO_KOST_A |
| Short Description | Absolute Target/Control Cost Variance |
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 | Tgt/CtlVar |
| Medium | 15 | Tgt/ctrl var. |
| Long | 33 | Target/control cost variance |
| Heading | 30 | Target/control cost variance |
Documentation
Definition
Value of the variance between the target costs and control costs calculated by the system.
Use
The control costs are compared with the target costs to calculate the variances.
Prerequisites
Calculate the work in process before you calculate the variances.
Dependencies
The system calculates the target costs and the control costs during variance calculation automatically.
The control costs and the target costs are calculated in different ways depending on the variances to be calculated.
For the calculation of total variances and production variances, the control costs are the actual costs less the work in process and scrap. For the calculation of planning variances, on the other hand, the control costs are calculated on the basis of the preliminary cost estimate for the order. For the calculation of the total variance and the production variance, the base quantity is the actual quantity delivered to stock. For the calculation of the planning variance, the base quantity is the planned order quantity.
Deducting the work in process and scrap from the actual costs assures that only true variances are calculated.
Target costs are calculated so that the same basis is used to calculate the variance between the planned costs and the control costs. Target cost calculation is likewise dependent on the variance to be calculated. For the total variance, for example, the standard cost estimate for the material is used as the basis for calculating the target costs. The variable costs of the standard cost estimate are referenced to the order quantity, while the fixed costs of the standard cost estimate (such as setup costs) are used directly as target costs.
History
| Last changed by/on | SAP | 19980617 |
| SAP Release Created in |
