Cost Object Hierarchy Material/Plant

Plan & Actual Cost flow – Process Order

Process Order Material/Plant BOM/Alternative Recipe Group/Recipe Actual Costs Debits Component/Qty -Value -G/L Account Activity/Cost Center -Value -G/L Account Overhead -G/L Account -Value Credits FG Material -Value -G/L Account Debits

Planned Costs

Component/Qty -Value -G/L Account Activity/Cost Center -Value -G/L Account Overhead -G/L Account -Value Credits FG Material BOM Material/Plant Components/Qty Recipe Group Recipe Resource – Activity typ & hrs -Value -G/L Account

Goods Issue Auto Manual

OBYC – Account Determination Components Material/Plant Std Price, Procurement type Resource Cost Center & Activities

Costing Sheet Base (Components, activities etc) Overhead rate Rate Credit Cost Center

Activity Type Master Data

Costing Variant Material Std Price Pur Info rec Activity Periodic plan price

Purchase Info Record Material/Plant/ Vendor Plan Price

Activity Price Calculation

sujity

Activity Price Calculation

If Actual activity price calculation not used

Manual Price – KP26

Process Order

Direct Activity Allocation Cost Center Debits/Credits Activity Dependent Costs Activity Independent Costs Assessments/ Distribution

Activity Confirmation Activity Hours Activity Rate

Activity rate for actual posting across the period can be a planned price maintained manually in KP26 or plan price determined through Activity plan price calculation

Production Cost Center Work Order Order settlement Debit Activity Dependent Costs Activity Independent Costs Credit OR Other Expense postings Activity Dependent Costs

Activity Dep Costs Cost Center Indirect Activity Allocation sujity Activity Independent Costs

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