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 | PLIS_KOST_P |
| Short Description | Plan/Actual Cost Variance in Percent |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | KKB_PROZABW | |
| Data Type | DEC | Counter or amount field with comma and sign |
| Length | 15 | |
| Decimal Places | 2 | |
| Output Length | 10 | |
| 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 | P/A var(%) |
| Medium | 16 | Plan/act. var(%) |
| Long | 22 | Plan/act. cost var (%) |
| Heading | 20 | Plan/actual var. (%) |
Documentation
Definition
Percentage variance between the planned costs and the actual costs, based on the planned costs.
Use
Target costs are necessary so that the variances between the planned costs and the actual costs are calculated using the same basis.
How the target costs are calculated depends on the variances to be calculated. For example, for the total variances the planned costs for the material are used as the basis for calculating the target costs. The variable costs of the standard cost estimate are converted to the order quantity, while fixed costs of the standard cost estimate (such as setup costs) are used as target costs directly.
To ensure that only true variances are calculated, the system calculates control costs from the actual costs. 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, the control costs are calculated using the preliminary cost estimate for the order. For the calculation of total variances and production variances, the reference base is the actual quantity delivered to stock, while for the calculation of the planning variances the reference base is the planned order quantity.
History
| Last changed by/on | SAP | 19980218 |
| SAP Release Created in |
