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The assignment of cost estimates to products is linked to a point of valuation and a record type.
In this example, product 4711, when contained in a document with record type F, is to be
valuated at the point of valuation 01 using costing key I01.
In CO-PC, costing variant PPC1 clearly designates cost component structure 01. According to the
value field assignment for cost component structure 01, cost component 10 is assigned to the
value field Material costs. The cost estimate found for costing key I01 shows US$ 100 for cost
component 10, which contains the material costs. The amount USD 100 is the sum of the fixed
and variable portions of the costs. The fixed/variable indicator 3 tells us that the total of the fixed
and variable portions are to be transferred to Profitability Analysis. Thus, if the sales quantity is
"2", then the value field Material costs is valuated with USD 200. "Material costs" = 100 * 2 =
200.
The fixed and variable shares of cost component 20 are transferred according to value field
assignment to the value fields Fixed production costs (F/V indicator 1) and Variable
production costs (F/V indicator 2) respectively. If the fixed production costs are USD 200 and
the variable costs are USD 50, the sales quantity - 2 units - gives us values of USD 400 and USD
100, respectively. The value fields "Fixed production costs" (200 * 2 = 400) and "Variable
production costs" (50 * 2 = 100) are then valuated with these values.
Abbreviations
Abbreviations
• "Pt" stands for point of valuation
• "F/V indicator" stands for the fixed/variable indicator.