Product Costing - Cost Estimation in SAPCost Estimation • • • • • The price of the finished goods (FG) and semi-finished goods (SFG) manufactured is determined through Standard Cost estimate. Standard cost is estimated based on the cost of input materials, planned cost of activities and overheads. It is the price at which the finished and semi-finished goods are valuated in finance. The standard cost once estimated is valid for a specific period interval. A standard cost estimate is created at the end of the period and is valid for the entire next period. When the standard cost estimate for the respective material (FG & SFG) is released, the system updates the result of this estimate as standard price in ‘Accounting 1’ and ‘Costing 2’ view detail screen of the material master record. This price is then valid for valuation of material in financial accounting till next cost estimate is run. The materials are revaluated when the next standard cost estimate is released. In this specific period interval, all the FG and SFG produced through production order or product cost collector are valued at the standard cost updated in the material master. This is termed as ‘Cost of goods manufactured’ (COGM). • • • • • Following are the important tools used in cost estimate. • • • • Costing Variant Cost Component Split Costing Estimate with/without quantity structure Costing Run/Price Update The above mentioned tools have been discussed in detail in this article to cover the concept behind the standard cost estimate in SAP. activities and overhead ( overhead cost sheet ) during cost estimate. It contains the ‘calculation base ’ based on which prices are updated in material master for FG and SFG. It also specifies which costing sheet is to be used for overhead calculation (Material OH.Costing Variant It is a key based on which standard cost is performed and valuated. standard price or Info record price is to be picked up for input material. activities and overhead in the valuation variant. Production OH). (a) Costing Type : It updates price such as ‘Standard price’ or ‘Commercial price’ or ‘Tax valuation’ price depending upon the price update type. price. Following are the control parameters in costing variant. plan or actual price is to be picked for activities. The COGM value will be determined through ‘Cost component split’. Strategy Sequence : Input Material Priority Strategy Sequence 1 2 Moving Average Price Last Price from Purchasing Info Record Strategy Sequence : Activity Prices . The strategy sequences for searching of the prices are specified for input materials. calculation base will always be ‘COGM’. (b) Valuation Variant: It searches prices of input materials. For inventory valuation. The strategy sequence prioritizes whether moving Avg. COGS. COGM will be specified as the calculation base for standard cost. It considers only those BOM and Routing which have the status ‘Release for Costing’. . In Costing Type of costing variant. Each cost component mentioned in Costing (A) are captured in controlling through cost elements which are grouped in Cost Component Structure (B) as COGM.Priority Strategy Sequence 1. Actual Price of Previous Period 2. Plan Price as Average of All Fiscal Year Periods (c) Date Control : It determines period for which cost estimate is applicable. Therefore. the summation of COGM in Cost component structure will be carried to SFG’s and FG’s material master as standard cost. Cost Component Split What elements of costs are to be considered in ‘Cost of goods manufactured (COGM)’ is specified in Cost component structure. Plan Price for the Period 3. (d) Quantity Structure control : It determines BOM and routing which is to be considered for costing. such as work centers and resources • Controlling (CO). Cost estimates without quantity structure can access data in various application components: • Materials Management (MM). A material cost estimate without a quantity structure enables to plan the costs for raw materials. • • • • • • • Cost Estimates without Quantity Structure: KKPAN • • • • • • Costing without a quantity structure is a tool for planning costs and setting prices for materials without reference to quantity structure ( BOM and routing ) in Production Planning. Materials Management (MM). valuation date for input material in BOM and activities in routing needs to be specified. plant. It can also be used to enter data from non-SAP systems. It then valuates the input materials in the BOM and the production activities from the routing with prices according to the strategy sequence maintained in the Valuation Variant (see costing variant) for input material and activities. All dates as mentioned are defaulted by the system through Date control in costing variant which can be overwritten manually. In cost estimate SFG or FG code. costing period interval. the system on the basis of costing variant and the finished good item code specified determines the quantity structure of the BOM and Routing. It is intended for materials with insufficient or no quantity structure data. This is very useful while simulating costing based on Management requirement without creating quantity structure in the system. CK11N is the transaction code for cost estimate with quantity structure. Cost estimate result needs to be saved before price update run or costing run. and Controlling (CO) application of the SAP System. Cost estimate gives break up of the costing according to the cost component split defined for the cost estimate.Cost estimate with quantity structure . internal activities. can use existing master data and prices in the system. It calculates the overhead as per Costing Sheet maintained in costing variant. due to its integration. such as material master records and services • Production Planning (PP). The cost estimate with quantity structure accesses data in the Production Planning (PP).CK11N • • • • Cost estimate with quantity structure is a tool for estimating material costs. costing version. such as activity prices from Cost Center Accounting. such as cost centers and activity types . It calculates standard cost of goods manufactured. quantity structure date ( BOM and Routing). Unit costing is a type of spreadsheet that. costing variant. and external activities for a product in the form of a unit cost estimate. In cost estimate. The existing inventory gets revalued with the new current standard price and system passes following accounting entry for revaluation. the cost estimate is ‘Released’. Commercial Price) specified in the costing type ( see costing variant ) in the material master can be updated. Tax Valuation Price. the new released standard price becomes the ‘Current standard price’ and standard price previously updated in ‘Current standard price’ is updated in the ‘Previous standard price’. When the cost estimate is ‘Marked’ Future standard price in the material master is updated. simulation costing for the purpose for management decision etc). FG/ SFG inventory A/c Dr / Cr Revaluation – Inventory Dr / Cr • • • SAP T Code To be used Create Cost Estimate with quantity structure Display Cost Estimate with quantity structure Comparison with itemization Create Cost estimate without quantity structure Change Cost estimate without quantity structure Display Cost Estimate without quantity structure Price Update Create Costing Run Edit Costing Run CK151N CK13N CK33 KKPAN KKPBN KKPCN CK24 CKMATSEL CKMATCON . Depending on the purpose of costing (Inventory valuation for AS-2. After marking.Costing Run / Price update: • • Once cost estimate is carried out. costing results needs to be transferred to material master for updating prices. selected price controls( Standard Price. you cannot create a new standard cost estimate in this period. marking and releasing afresh. the materials are still valuated with the released standard price. you cannot create a new standard cost estimate in this period. you must mark and release the standard cost estimate. the previous standard price no longer becomes the current standard price. Although you can delete a released cost estimate.Price Update → CK24 Price Update • • • • • You prepare the material cost estimate with quantity structure. mark and release more than one product at the same time. you have to carry out costing. the materials are still valuated with the released standard price.If you release a standard cost estimate for a material. When a current standard cost estimate is deleted. Cost Controlling → Product Cost Planning → Material Costing → CK24 . It is used to calculate the cost of good manufactured and cost of good sold for each product unit You can see the results of the saved material cost estimate. To determine a new standard price. From here. The materials with "S" price control are valuated with the new standard price.Accounting → Controlling → Product Cost Controlling → Material Costing → Cost Estimate with Quantity Structure → CK11N . Before you can mark and release a standard cost estimate. (2) cost component .Create Accounting → Controlling → Product Cost Planning → Material Costing → Cost Estimate with Quantity Structure → CK13N – Display Accounting → Controlling → Product Cost Controlling → Product Cost Planning → Material Costing → CK24 . and you can see the cost estimates in 3 view: (1) itemization. You want to display & analyse cost estimate that you have calculated & saved. Once you have carried out a cost estimate for a material. you have to carry out costing. you can call the reports for analysis purposes. costing variances etc. on basis of data provided by Production Planning module. Only the results of cost estimates that have been marked without errors can be released. such as BOM.primary split view. the marked price is transferred into the material master record as the current standard price for the current period. You see the costing information. marking and releasing afresh • • • • • • • • • • • Once you have carried out a cost estimate for a material. This price is then active for external accounting. Simultaneously periodic unit price is used in single-level and multilevel material price determination to valuate the materials for the closed period. If you release a standard cost estimate for a material. This price is then Price Update → CK24 . Costing with quantity structure results in an explosion of the BOM and the derivation . To set a new standard price in the material master. The cost estimate is a tool for planning non order-related costs and establishing prices for materials. analyze. you must mark and release the standard cost estimate. (3) cost component – process view. Once you have released the cost estimate. Routing.Price Update active for external accounting. The materials with "S" price control are valuated with the new standard price. you must allow standard cost estimates to be marked and released in a company code. To set a new standard price in the material master. the marked price is transferred into the material master record as the current standard price for the current period. When a current standard cost estimate is deleted. The current standard price becomes the previous standard price. Simultaneously periodic unit price is used in single-level and multilevel material price determination to valuate the materials for the closed period. Once you have released the cost estimate. To determine a new standard price. Before you can mark and release a standard cost estimate. you can transfer the costing results to the material master as prices. Although you can delete a released cost estimate. The current standard price becomes the previous standard price. CK40N Edit Costing Run The costing run enables to cost. the previous standard price no longer becomes the current standard price. you can transfer the costing results to the material master as prices. CK24 Release Price Update The cost estimate has the status ‘VO: Marked without errors’. you must allow Accounting → Controlling → Product standard cost estimates to be marked and released in a company code. A financial document is created for the valuation difference of stock. You have to delete them in a second step (delete test data). A financial document is created for the valuation difference of stock. Every goods issue in the new period will effectively be valued against the new standard price. Controlling →Cost Object Controlling →Product Cost by Order→Period-End You want to post WIP or Variance after WIP & Variance calculation Closing→Single Functions →Settlement→ CO88 . Accounting →Controlling →Product Cost During Production order settlement. Routings and activity types must be maintained. Accounting → Controlling → Product Cost Controlling → Product Cost Planning → Environment → Costing Run → CK44 . Bill of Materials (BOM’s) must be maintained. • . Scenario Run this report to check if there are any semi-finished products ‘HALB’ or finished products to be costed in plant 1200.of activity prices from the routings and work centers to create a cost estimate for each product. you want to delete the first one with error.Collective Processing Accounting → Controlling → Product The costing run enables to cost. Marking the cost estimate results in the standard price becoming visible on the material master in the field Planned Price as the future standard price. selection and structure explosion) is deleted. either Work In Process (if incomplete delivery) or Variance (if complete delivery) is posted. Activity prices must exist as planned prices on the cost centers linked to Work Centers. Mass costing run for all products that are valuated at standard price. When you create a new costing variant. CKAPP01 Display materials to be costed The report displays the following materials: Materials that can be costed (the No Costing indicator is not set in the costing view of the material master) • Materials for which no marked or released standard cost estimates exist in the system This report can be used to check if materials that do not have cost estimate (marked or released). Releasing the cost estimate can occur once the period roll-over has happened and the standard price becomes the current valuation price of the product. The material cost estimates themselves are not deleted. If Variance is posted.Edit Costing Run Costing with quantity structure results in an explosion of the BOM and the derivation of activity prices from the routings and work centers to create a cost estimate for each product.Delete Costing Run The administrative data for the costing run (name. description. Releasing the cost estimate can occur once the period roll-over has happened and the standard price becomes the current valuation price of the product. Every goods issue in the new period will effectively be valued against the new standard price. Activity prices must exist as planned prices on the cost centers linked to Work Centers. Mass costing run for all products that are valuated at standard price. Planning → Material Costing → CK40N . You have created costing run that you no longer wanted in the system. analyze. CK40N Edit Costing Run Marking the cost estimate results in the standard price becoming visible on the material master in the field Planned Price as the future standard price. mark and release more than one product at Cost Controlling → Product Cost the same time. Routings and activity types must be maintained. For example costing run with wrong dates or costing variant. Requirements Bill of Materials (BOM’s) must be maintained. any WIP posted before will be reversed. →Product Cost by Order→Period-End Closing→Single Functions Work In Process and Variance was calculated. The price difference can also be transferred to Profit Center Individual Processing KK87 Settlement of Prod. →Settlement→CO88 . CKR1 Reorganization of cost estimate CO03 Display PP Production order Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Order → PP Production Order → CO03 . The report lists down the sales order in the order of delivery date. It is possible that a sales order cost estimate. You need to see the actual costs collected on the Production order and also compare it with the planned cost.Collective Processing CO88 . The actual costs posted to a product cost collector can be more or less than the value with which a product cost collector was credited when the goods receipt was posted. Accounting → Controlling → Product Cost Controlling → Product Cost Planning → Information System → Summarized Analysis → Analyze Costing Run → S_ALR_87099931 .Delete Test Data marked or released) Wrong cost estimate. Settlement also feeds data from Cost Controlling → Cost Object Cost Object Controlling to other components. CKR1 .CKAPP03 Display sales order to be costed You can call up this report to obtain a quick overview of the sales order items to be costed.Delete Test Data A cost estimate can only be deleted if it is not locked.Collective Processing. CO88 Settlement prodn order collective During Production order settlement. Run this report periodically or daily to find the sales order to be costed for configured material You can delete costing results that are no longer required from the database when you specify certain criteria. target cost and actual cost. may be saved with error due to routings or BOM changes. The report has 2 columns Status SD and Costing status. any WIP posted before will be reversed.Display The PP Production order is the cost object for carrying production costs for manufacture of Finished product. . either WIP (at target cost) or Variance (if or both) is posted. This function is called reorganization You can delete cost estimates:• Future standard cost estimates Accounting → Controlling → Product • Current standard cost estimates Cost Controlling → Product Cost • Previous standard cost estimates Planning → Environment → Material • Cost estimates not in material master (cost estimates saved but not yet Costing → CKR1 . All costs such as Material consumption. Then new cost estimates can be calculated. You want to compare the cost estimate calculated in the particular costing run with the current standard price of materials. Flat product materials are costed on the sales order. Accounting →Controlling →Product Cost Controlling →Cost Object Controlling You want to post WIP or Variance after WIP & Variance calculation. The materials are costed and marked when the sales order is saved. If Variance is posted. either Work In Process (if incomplete delivery) or Variance (if complete delivery) is posted. Product Cost Collectors are debited with actual costs. due to wrong price of raw materials or error in BOM & routing. Controlling → Product Cost by The following can happen during the settlement process: Period → Period-End Closing → The order balance can be reduced to zero by transferring to Financial Accounting (FI) Single Functions: Product Cost the difference between the preliminary inventory valuation (goods receipt) and the Collector → Settlement → KK87 actual costs incurred. internal activities consumption is collected on the production order. this difference between the debit and credit of the product cost collector is transferred to Financial Accounting (FI). can be deleted. Accounting → Controlling → Product When you settle. The production order also provides the comparison of the planned cost. Through the production process. During Product Cost Collectors settlement. Cost Coll – Individual .Price vs Cost Estimate • • In this transaction you can compare the selected cost estimates against a material master price that you select. In case of incorrect cost estimate the Status SD column will show COST and the costing status as blank. Be careful not to delete ‘Current standard cost estimates’ if there is already transaction data for that month. In order to monitor these sales orders with incorrect cost estimates you need to run this report. The system calculates Work In Process (WIP) to determine the costs incurred for materials that have not yet been delivered to stock. In the Product Cost by Period component. WIP = 0 if only complete Goods Receipts has been performed. The total variance can be transferred to profitability segments in Profitability Analysis (CO-PA). work in process is valuated at target costs.Accounting (EC-PCA). In this case WIP=amount. The work in process for manufacturing orders is normally calculated at actual costs. WIP must be calculated when order is completed. and Cost Controlling → Cost Object overhead costs (that is. You want to calculated WIP either when Order is completed or at month end. The WIP calculation function valuates the unfinished products (work in process). KKAS Calculate WIP for PCC – Individual Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Period-End Closing → Single Functions: Product Cost Collector → Work in Process → Individual Processing → KKAS Calculate The WIP calculation function valuates the unfinished products (work in process). external activities. by Period → Period-End Closing → You calculate work in process at target costs for the following objects: Single Functions: Product Cost • Product cost collectors Collector → Work in Process → • Production orders with quantity structure assigned to the product cost collectors Collective Processing → KKAO • Process orders assigned to the product cost collectors Calculate • As part of the period end processing Work In Process needs to be calculated for accurate period end closing. The operation quantities confirmed for the manufacturing orders or production versions (only in repetitive manufacturing) that are not scrap are valuated at target cost in accordance with the valuation variant for work in process and scrap. internal activity allocations. The work in process for manufacturing orders is normally calculated at actual Accounting → Controlling → Product costs. The work in process can be transferred to Financial Accounting and Profit Center WIP = amount if only partial Goods Receipts has been performed. and overhead costs (that is. This calculates the value of the unfinished goods. Order → Period-End Closing → Single Functions → Work in Process The work in process can be transferred to Financial Accounting and Profit Center WIP = amount if only partial Goods Receipts has been performed. In Product Cost by Order the work in process is calculated for the Manufacturing Order. Work in process at actual costs is calculated as the difference between the debits for material withdrawals. You can transfer the individual variance categories of the total variance to value fields in COPA in combination with certain cost elements or cost element groups You want to post WIP or Variance after WIP and Variance calculation. work in process is valuated at target costs. Accounting → Controlling → The operation quantities confirmed for the manufacturing orders or production versions Product Cost Controlling → Cost (only in repetitive manufacturing) that are not scrap are valuated at target cost in Object Controlling → Product Cost accordance with the valuation variant for work in process and scrap. internal activity allocations. the Actual Costs assigned to the object) and the Actual Credits from goods receipts for delivery to stock. external activities. In Product Cost by Order the work in process is calculated for the Manufacturing Order. This enables you to see an additional contribution margin in CO-PA. Work in process at actual costs is calculated as the difference between the debits for material withdrawals. KKAO Calculate WIP for PCC Coll Calculate WIP prodn order collective – KKAO Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Work in Process → Collective Processing → KKAO Calculate The system calculates Work In Process (WIP) to determine the costs incurred for materials that have not yet been delivered to stock. You calculate work in process at target costs for the following objects: • Product cost collectors • Production orders with quantity structure assigned to the product cost collectors • Process orders assigned to the product cost collectors As part of the period end processing Work In Process needs to be calculated prior to variance calculation and settlement for accurate period end closing . → Collective Processing → KKAQ WIP = 0 if only complete Goods Receipts has been performed. This calculates the value of the unfinished goods. In this case WIP =0. the Actual Costs assigned to the object) and the Actual Credits Controlling → Product Cost by from goods receipts for delivery to stock. In the Product Cost by Period component. WIP must also be calculated at month end even though order is not completed. Display KKAQ Display WIP for CO Production Order Coll. KKAY Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Work in Process → Individual Processing → KKAY . WIP = 0 if only complete Goods Receipts has been performed. You want to display work in process that you calculated. The WIP calculation process valuates the unfinished products (work in process). The work in process for manufacturing orders is normally calculated at actual costs. internal activity allocations. Summarized values that are outside of the summarization time frame are retained. In the Product Cost by Order component.Display WIP for Product Cost – Collective . In Product Cost by Order the work in process is calculated for the Manufacturing Order. The work in process can be transferred to Financial Accounting and Profit Center WIP = amount if only partial Goods Receipts has been performed.Display The system calculates Work In Process (WIP) to determine the costs incurred for materials that have not yet been delivered to stock. You access this saved dataset when you execute the report. you must first execute a data collection run. the work in process is valuated at actual costs. You can also select the summarization time frame. Display WIP for Prod. the system can calculate work in process. To select data for a drill down report. and overhead on the one hand. • This step should be done before you execute the product drill down report Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Information System → Tools → Data Collection → S_ALR_87013099 – For Product Drill down KKS1 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Variances → Collective Processing The system compares the control costs with the target costs and assigns the variances to variance categories. The status of the order determines whether WIP calculation creates or cancels the work in process. the work in process calculated in a previous period is canceled. the Actual Costs assigned to the object) and the Actual Credits from goods receipts for delivery to stock. Once the last part of the order lot has been delivered to stock. external activities. Once the order receives the status DLV (Delivered) or TECO (Technically completed). The values in the summarization time frame are re-summarized and any old values are overwritten. Order – Individual . external activities. and overhead costs (that is. the difference between the debits for goods issues. The selected dataset is saved. . This calculates the value of the unfinished goods. The work in process is updated to the product cost collector or manufacturing order under results analysis cost elements. Work in process is the difference between the debit and credit of an order that has not been completely delivered. The variances are assigned to variance categories in the following sequence: • Input price variance • Resource-usage variance • Input quantity variance • Remaining input variance • Mixed-price variance • Output price variance • Lot size variance • Remaining variance Variance = 0 if only partial Goods Receipts has been performed. any remaining work in process must be canceled so that the order costs can properly be settled to stock. internal activity allocations. Work in process at actual costs is calculated as the difference between the debits for material withdrawals. You can execute the data collection for one plant or for all plants in a controlling area. If the order has the status REL (released).KKAT Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Period-End Closing → Single Functions: Product Cost Collector → Work in Process → Individual Processing → KKAT Display KKAX Calculate WIP IndividuallyKKAX Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Work in Process → Individual Processing → KKAX Calculate • • • The system calculates the work in process. and the credits for goods receipts on the other). This method determines the work in process for each production order by calculating the difference between the actual costs incurred and the actual costs settled (that is. Only the variances calculated with target cost version 0 can be transferred to Profitability Analysis (CO-PA). You want to post WIP or Variance after WIP & Variance calculation Actual costs • • • • This transaction gives you the actual line items on the Product Cost Collectors created for particular material and production version. The system compares the control costs with the target costs and assigns the variances to variance categories. With target cost version 1. any WIP posted before will be reversed. In Product Cost Controlling costs are collected on Product Cost Collectors with order types: RM01 .Collective Processing • • • Variance calculation product cost collector – collective Processing You use this transaction to calculate the variances for all product cost collectors in a plant. If Variance is posted.Individual Processing • Individual Processing Same Narration KKS5 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Period-End Closing → Single Functions: Product Cost Collector → Variances → KKS5 . The difference is assigned to different variance categories depending on the cause.PCC for Process Orders CP01 – CO Production Orders . either Work In Process (if incomplete delivery) or Variance (if complete delivery) is posted.Individual Processing KRMI Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Information System → Reports for Product Cost by Period → Line Items → Product Cost Collectors → KRMI .Individual Processing KO88 Accounting →Controlling →Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing → Single Functions → Settlement → KO88 . • KKS6 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Single Functions: Product Cost Collector → Variances → KKS6 . the target costs cannot be determined on the basis of the preliminary cost estimate for the manufacturing order. The target costs calculated on the basis of the current standard cost estimate are compared with the actual costs from which the work in process has been deducted.Actual Costs Variance calculation product cost collector – Individual Processing Same Narration Individual Processing • • During Production order settlement. production variances for the product cost collector are calculated using the target costs determined on the basis of the preliminary cost estimate for the product cost collector. If you are using a product cost collector. Target cost version 0 is used to explain the difference between the debit and credit of the product cost collector or manufacturing order. Target cost version 1 is used for informational purposes.• Variance = amount if only complete Goods Receipts has been performed. It cannot be settled.PCC for Repetitive Manufacturing RM01 . KKS2 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Order → Period-End Closing -> Single Functions → Variances → KKS2 . because no planned costs are updated on product cost collectors. Two orders are compared with each other on the basis of cost elements. • . • • • • • • • This transaction gives you a list of the orders.Order vs.Order Selection. Order Plan/Actual Comparison Material Cost Estimate vs. The reporting time frame can be cumulative or limited. You want to compare the cost estimate calculated in the particular costing run with the current standard price of materials.Material Cost Estimate vs. You can use this report to compare a material cost estimate with the planned costs of manufacturing orders for this material.PCC for Process orders CP03 .S_ALR_87013046 Accounting → Product Cost Controlling → Product Cost Planning → Information System → Object Comparisons → For Material → S_ALR_87013046 .PCC for Process Orders CP01 – CO Production Order S_ALR_87013127 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Information System → Object List → S_ALR_87013127 Order Selection LIST OF ORDERS . Only the actual costs of two product cost collectors can be compared. In Product Cost Controlling costs are collected on Product Cost Collectors with order types: RM01 . Preliminary Order Cost Estimate S_ALR_87013099 Accounting → Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost by Period → Information System → Reports for Product Cost by Period → Object Comparisons → S_ALR_87013099 . Preliminary Order Cost Estimate.Planning CO Production Orders This transaction gives you a list of the orders. Order Plan/Actual Comparison • • • • • This transaction allows you to compare the costs of to separate cost collectors. You can also view the details for an order from the order list. You can use transaction KOC4 to find orders by material and plant.PCC for Repetitive Manufacturing RM01 . • • • Report that compares a material cost estimate with the preliminary cost estimate for a manufacturing order. In Product Cost Controlling costs are collected on Product Cost Collectors with order types: RM01 .Price vs Cost Estimate Price versus Cost estimate • • In this transaction you can compare the selected cost estimates against a material master price that you select. You can also view the details for an order from the order list.PCC for Repetitive Manufacturing RM01 . After execution you can even display plan comparison between two selected orders via Goto -> Detailed analysis. S_ALR_87099931 Accounting → Controlling → Product Cost Controlling → Product Cost Planning → Information System → Summarized Analysis → Analyze Costing Run → S_ALR_87099931 .