Overhead in Sales-Order-Related Production Use Overhead costs are costs that are not assigned directly to a particular cost object. You can use costing sheets to allocate overhead costs to cost objects, both in your planned and actual data.
You can determine material overhead costs on the basis of direct material costs. You can determine production overhead costs on the basis of direct production costs. You can determine sales and administration costs on the basis of the cost of goods manufactured.
Costing Sheet for CGM and CGS
There are a number of special requirements for determining overhead rates in sales order costing and order BOM costing. If you have a valuated sales order stock, you can use the sales order costing and order BOM costing functions. If you have a nonvaluated sales order stock: You can use sales order costing You cannot use order BOM costing
Prerequisites You set the control parameters for the calculation of overhead rates in Customizing for Product Cost Controlling under Cost Object Controlling Product Cost by Sales Order Basic Settings for Product Cost by Sales Order Overhead. There you also specify the conditions for calculating overhead rates in a costing sheet. In sales-order-related production you can use two costing sheets.
You can specify one costing sheet directly in the sales order item. You can enter this costing sheet as a default value in Customizing for Product Cost by Sales Order under Control of SalesOrder-Related Production Check Requirements Classes. When you create a sales order, the system transfers the costing sheet into the sales order item whose requirements type specifies the requirements class. You can specify the costing sheet in the Account Assignment view of the sales order item (see also: Checking Sales Order Items). You can determine order-specific overhead expenses by entering an overhead key in the sales order item. If the costing view of the master record of the material in the sales order item specifies an overhead group that is linked to an overhead key in Customizing, the overhead key is selected through the overhead group and defaulted into the sales order item.
Requirements type CO2 is selected for a sales order item. Requirements type CO2 specifies requirements class CO2. Costing sheet COGS1 is entered in requirements class CO2. The system transfers costing sheet COGS1 into the sales order item. You have created the sales order item for material T-F100. The material master record of T-F100 specifies overhead group SAP10. Overhead group SAP 10 is linked to overhead key SAP10 in Customizing. As a default, the system proposes overhead key SAP10 for the sales order item.
Note the following: If you are using a valuated sales order stock, you can use this costing sheet to calculate the sales and administration costs on the basis of the cost of good manufactured, in order to determine the cost of goods sold (see below). If you want to do this, you must use the cost of goods manufactured as the basis for calculating the cost of goods sold. Therefore, in the costing sheet (in our example, COGS1), you must enter a basis that specifies the cost element with which the sales order item that carries costs and revenues is charged with actual costs. This is the cost element that is selected by automatic account determination in Materials Management (MM) through transaction GBB (offsetting posting for inventory posting) and account grouping code VAY (see also: Example for Product Cost by Sales Order with Valuated Sales Order Stock: Quantity and Value Flow). You must use the cost element that is selected through account grouping code VAY as the basis for the calculation of the cost of goods sold even when you are using a valuated sales order stock in which the sales order item does not carry costs and revenues. In this case, sales order costing
proceeds as if the sales order item carried costs and revenues because in the actual data, when the goods are delivered to the customer an account is accessed for which no cost element has been created (see also: Example for Valuated Sales Order Stock Without Product Cost by Sales Order: Quantity and Value Flow).
A second costing sheet is selected through the valuation variant. The system determines the valuation variant through the costing variant. You can enter the costing sheet directly in the sales order item. You can also enter the costing variant in Customizing for Product Cost by Sales Order under Control of Sales-Order-Related Production Check Requirements Classes. Once you have entered a costing variant in the requirements class, you can no longer change it in the sales order item.
Requirements type CO2 is selected for a sales order item. Requirements type CO2 specifies requirements class CO2. Costing variant PPC4 is specified in requirements class CO2. Costing variant PPC4 specifies valuation variant 001. Valuation variant 001 specifies costing sheet COGM.
If you are using a nonvaluated sales order stock, you must go into Customizing for Product Cost by Sales Order under Preliminary Costing and Order BOM Costing Product Costing for Sales Order Items / Order BOMs Costing Variants for Product Costing Check Costing Variants for Product Costing and turn on thePass on lot size indicator. Otherwise the overhead will not be calculated correctly.
Features The calculation of overhead rates in your planning data always simulates the calculation of overhead rates in your actual data. Overhead is calculated internally in sales order costing and in order BOM costing in two steps. Processing differs depending on whether you are using a valuated sales order stock or a nonvaluated sales order stock.
Sales Order Costing and Order BOM Costing with Product Costing Valuated Sales Order Stock: Sales Order Costing or Order BOM Costing 1. Overhead is applied to the itemizations of all production levels to calculate the cost of goods manufactured.
Overhead rates are applied by means of the costing sheet of the valuation variant (COGM in our example) if the indicator Pass on costing sheet of sales order is not selected in Customizing for Product Cost by Sales Order under Preliminary Costing Check Costing Types. Within individual requirements assemblies, overhead is allocated for all materials in the assembly using the costing sheet of the sales order item (in our example, this is COGS1) if the indicator Pass on costing sheet of sales order is selected. Within collective requirements assemblies, overhead is always allocated for all materials in the assembly using the costing sheet of the valuation variant.
2.
Then the sales and administration costs are determined on the basis of the manufacturing costs of goods sold to calculate the cost of goods sold. To calculate the cost of goods sold, the system uses the costing sheet specified in the sales order item (in our example, this is COGS1). This costing sheet must contain a base line with the cost element for the manufacturing cost of goods sold. This is the cost element under which the sales order item is debited in your actuals. (See also:Actual Costs in Product Cost by Sales Order: Scenario).
For the order BOM cost estimate, the second step is only performed if the material in the sales order item is costed. The second overhead allocation is not performed for any materials listed in the order BOM that enter that material.
Example for Sequence of Overhead Allocation with Valuated Sales Order Stock (Product Costing)
* In this example, the indicator Pass on costing sheet of sales order in the costing type is not selected. **The cost of goods sold for the finished product is always determined on the basis of the costing sheet specified in the sales order cost estimate. Nonvaluated Sales Order Stock: Sales Order Costing 1. For all individual requirements assemblies, the overhead charges are calculated for the items that are not individual requirements materials. This means that overhead charges are calculated for
collective requirements materials, internal activities, and business processes, as well as external processing and subcontracting.
Overhead is allocated using the costing sheet of the valuation variant (in our example, this is COGM) if the indicator Pass on costing sheet of sales order is notselected. Overhead is allocated using the costing sheet of the sales order item (in our exampl
Overhead in Sales-Order-Related Production Use Overhead costs are costs that are not assigned directly to a particular cost object. You can use costing sheets to allocate overhead costs to cost objects, both in your planned and actual data. o o o
You can determine material overhead costs on the basis of direct material costs. You can determine production overhead costs on the basis of direct production costs. You can determine sales and administration costs on the basis of the cost of goods manufactured.
Costing Sheet for CGM and CGS
There are a number of special requirements for determining overhead rates in sales order costing and order BOM costing. If you have a valuated sales order stock, you can use the sales order costing and order BOM costing functions. If you have a nonvaluated sales order stock: o o
You can use sales order costing You cannot use order BOM costing
Prerequisites You set the control parameters for the calculation of overhead rates in Customizing for Product Cost Controlling under Cost Object Controlling Product Cost by Sales Order Basic Settings for Product Cost by Sales Order Overhead. There you also specify the conditions for calculating overhead rates in a costing sheet. In sales-order-related production you can use two costing sheets. o
You can specify one costing sheet directly in the sales order item. You can enter this costing sheet as a default value in Customizing for Product Cost by Sales Order under Control of Sales-Order-Related Production Check Requirements Classes. When you create a sales order, the system transfers the costing sheet into the sales order item whose requirements type specifies the requirements class. You can specify the costing sheet in the Account Assignment view of the sales order item (see also: Checking Sales Order Items). You can determine order-specific overhead expenses by entering an overhead key in the sales order item. If the costing view of the master record of the material in the sales order item specifies an overhead group that is linked to an overhead key in Customizing, the overhead key is selected through the overhead group and defaulted into the sales order item.
Requirements type CO2 is selected for a sales order item. Requirements type CO2 specifies requirements class CO2. Costing sheet COGS1 is entered in requirements class CO2. The system transfers costing sheet COGS1 into the sales order item. You have created the sales order item for material T-F100. The material master record of T-F100 specifies overhead group SAP10. Overhead group SAP 10 is linked to overhead key SAP10 in Customizing. As a default, the system proposes overhead key SAP10 for the sales order item.
Note the following:
If you are using a valuated sales order stock, you can use this costing sheet to calculate the sales and administration costs on the basis of the cost of good manufactured, in order to determine the cost of goods sold (see below). If you want to do this, you must use the cost of goods manufactured as the basis for calculating the cost of goods sold. Therefore, in the costing sheet (in our example, COGS1), you must enter a basis that specifies the cost element with which the sales order item that carries costs and revenues is charged with actual costs. This is the cost element that is selected by automatic account determination in Materials Management (MM) through transaction GBB (offsetting posting for inventory posting) and account grouping code VAY (see also: Example for Product Cost by Sales Order with Valuated Sales Order Stock: Quantity and Value Flow). You must use the cost element that is selected through account grouping code VAY as the basis for the calculation of the cost of goods sold even when you are using a valuated sales order stock in which the sales order item does not carry costs and revenues. In this case, sales order costing proceeds as if the sales order item carried costs and revenues because in the actual data, when the goods are delivered to the customer an account is accessed for which no cost element has been created (see also: Example for Valuated Sales Order Stock Without Product Cost by Sales Order: Quantity and Value Flow). o
A second costing sheet is selected through the valuation variant. The system determines the valuation variant through the costing variant. You can enter the costing sheet directly in the sales order item. You can also enter the costing variant in Customizing for Product Cost by Sales Order under Control of Sales-Order-Related Production Check Requirements Classes. Once you have entered a costing variant in the requirements class, you can no longer change it in the sales order item.
Requirements type CO2 is selected for a sales order item. Requirements type CO2 specifies requirements class CO2. Costing variant PPC4 is specified in requirements class CO2. Costing variant PPC4 specifies valuation variant 001. Valuation variant 001 specifies costing sheet COGM. o
If you are using a nonvaluated sales order stock, you must go into Customizing for Product Cost by Sales Order under Preliminary Costing and Order BOM Costing Product Costing for Sales Order Items / Order BOMs Costing Variants for Product Costing Check Costing Variants for Product Costing and turn on the Pass on lot size indicator. Otherwise the overhead will not be calculated correctly.
Features The calculation of overhead rates in your planning data always simulates the calculation of overhead rates in your actual data. Overhead is calculated internally in sales order costing and in order BOM costing in two steps. Processing differs depending on whether you are using a valuated sales order stock or a nonvaluated sales order stock. Sales Order Costing and Order BOM Costing with Product Costing
Valuated Sales Order Stock: Sales Order Costing or Order BOM Costing 9. Overhead is applied to the itemizations of all production levels to calculate the cost of goods manufactured. o Overhead rates are applied by means of the costing sheet of the valuation variant (COGM in our example) if the indicator Pass on costing sheet of sales orderis not selected in Customizing for Product Cost by Sales Order under Preliminary Costing Check Costing Types. o Within individual requirements assemblies, overhead is allocated for all materials in the assembly using the costing sheet of the sales order item (in our example, this is COGS1) if the indicator Pass on costing sheet of sales order is selected. o Within collective requirements assemblies, overhead is always allocated for all materials in the assembly using the costing sheet of the valuation variant. 2. Then the sales and administration costs are determined on the basis of the manufacturing costs of goods sold to calculate the cost of goods sold. To calculate the cost of goods sold, the system uses the costing sheet specified in the sales order item (in our example, this is COGS1). This costing sheet must contain a base line with the cost element for the manufacturing cost of goods sold. This is the cost element under which the sales order item is debited in your actuals. (See also: Actual Costs in Product Cost by Sales Order: Scenario).
For the order BOM cost estimate, the second step is only performed if the material in the sales order item is costed. The second overhead allocation is not performed for any materials listed in the order BOM that enter that material.
Example for Sequence of Overhead Allocation with Valuated Sales Order Stock (Product Costing)
* In this example, the indicator Pass on costing sheet of sales order in the costing type is not selected. **The cost of goods sold for the finished product is always determined on the basis of the costing sheet specified in the sales order cost estimate. Nonvaluated Sales Order Stock: Sales Order Costing 3. For all individual requirements assemblies, the overhead charges are calculated for the items that are not individual requirements materials. This means that overhead charges are calculated for collective requirements materials, internal activities, and business processes, as well as external processing and subcontracting. o o
Overhead is allocated using the costing sheet of the valuation variant (in our example, this is COGM) if the indicator Pass on costing sheet of sales order isnot selected. Overhead is allocated using the costing sheet of the sales order item (in our example, this is COGS1) if the indicator Pass on costing sheet of sales order is selected. For all collective requirements assemblies, overhead is calculated on the basis of the costing sheet of the valuation variant if transfer control is not active. You specify in Customizing for Product Cost by Sales Order under Preliminary Costing Check Costing Variants in the Transfer Control parameter whether the collective requirements materials are recosted or existing cost estimates used.
2. Then a second overhead allocation is performed with the costing sheet of the sales order item.
o
If the indicator Overhead only for raw materials for sales order in the costing type is selected, overhead is only applied to the individual requirements raw materials with the costing sheet of the sales order item (in our example, this is COGS1).
SAP recommends that you select the indicator Overhead only for raw materials for sales order. o
If the indicator Overhead only for raw materials for sales order in the costing type is not selected, overhead is applied in the costed structure to all itemization items of all individual requirements materials that are manufactured in-house. This is done using the costing sheet of the sales order item. The only items that are included are those for which it was defined in the attributes of the cost component that they are relevant to rollup. Items that have an itemization are only included through the items of their itemization: no overhead is applied to the leading item of the itemization. Overhead can be applied to overhead calculated in the first step.
If you are using a valuated sales order stock, the indicator Overhead only for raw materials for sales order is irrelevant. You also define under Check Costing Variants whether the lot size of the sales order item is passed on for costing the individual requirements materials. You specify whether a material is an individual requirements material or a collective requirements material in the material master record in the MRP view with the indicator Individual/collective. If you are using a given raw material both as an individual requirements raw material and as a collective requirements raw material, make sure that the system finds different consumption accounts and therefore different cost elements. You do this in Customizing for Materials Management (MM) by means of automatic account determination. A material is an assembly if a BOM for the material is exploded. A material is a raw material if no BOM for the material is exploded. Whether a BOM is exploded or not does not depend simply on whether the material has a BOM. Additional factors such as the indicator Special procurement in the material master record and theQuantity structure determination in the costing variant determine whether a BOM is exploded or not.
Example for Sequence of Overhead Allocation with Nonvaluated Sales Order Stock (Product Costing)
*Which costing sheet is used to allocate overhead to itemization items of individual requirements assemblies that themselves are not individual requirements material items depends on the settings in the Costing type (indicator Pass on costing sheet of sales order). ** Overhead is allocated to collective requirements materials using the costing sheet in the valuation variant (in our example, COGM). However, you can also specify in the costing variant with the transfer control that the collective requirements materials are not recosted. *** In this example, the indicator Overhead only for raw materials for sales order is selected. Overhead is allocated to the individual requirements raw materials using the costing sheet of the sales order item (in our example, COGS1). General Information on the Indicator Pass on costing sheet from sales order If you select Pass on costing sheet of sales order, you should make sure that the overhead is also calculated in your actual data on the basis of the costing sheet in the sales order item. This means that the costing sheet specified in the sales order item is passed on to the production orders assigned to the sales order item. You achieve this with the Copy costing sheet indicator in Customizing for Product Cost by Sales Order under Check Requirements Classes. In this case, the costing sheet for the production order is not found through the valuation variant of the costing variant that is specified as a default value for each order type and plant for the preliminary cost estimate of the production order. If the indicators Pass on costing sheet of sales order (for planned overhead) and Copy costing sheet (for actual overhead) are not selected, the system calculates the overhead for the relevant materials using the costing sheet of the valuation variant (in our example, COGM). Indicator Pass on costing sheet of sales order with Valuated Sales Order Stock
If you are using a valuated sales order stock, you should be aware that the indicator Pass on costing sheet of sales order is used differently in this case. You have the following options: o
o
The costing sheet of the sales order item (in our example COGS1) can only be used to calculate the sales and administration costs for the purpose of determining the cost of goods sold. In this case you enter in the base line of the costing sheet the cost element with which the sales order item is debited in the actual data (manufacturing cost of goods sold, such as 893015). Define the overhead rates for sales and administration overhead. In this case the cost of goods manufactured is calculated with the costing sheet in the valuation variant (in our example, COGM). You can use the costing sheet of the sales order item to calculate the cost of goods manufactured and the cost of goods sold for the finished product of individual requirements.
Example for Passed-On Costing Sheet with Valuated Sales Order Stock
In this case you must be especially sure that the cost elements are fully separated. For example, if a material is used as a semifinished product that is part of another individual requirements material and is also used as a finished product to be sold, you must make sure that the system finds different cost elements in each case. You control this through the movement type.
Material ABC is manufactured in your company as a semifinished product for individual requirements and as a finished product for individual requirements. If you withdraw the material from the valuated sales order stock as a semifinished product to use it in the manufacture of another material, the system uses movement type 261. Account grouping code VBR is assigned to this movement type in Customizing for Materials Management (MM) in material account determination. The system finds account 890000 (Consumption Raw Materials) through the valuation class 7900 specified in the accounting view of the material master record. A primary cost element exists for this account. You can use this cost element as a basis for calculating the cost of goods manufactured of a material whose manufacture consumes the material ABC. If you withdraw the material as a finished product from the valuated sales order stock and deliver it to your customer, the system uses the movement type 601. If this sales order item carries costs and revenues, account grouping code VAY is assigned to this movement type. The system finds account 893015 (cost of own goods sold, with cost element) through valuation class 7900. A primary cost element exists for this account. You can use this cost element as a basis for calculating the cost of goods sold of material ABC if material ABC is sold as a finished product. For detailed information on material account determination, refer to the Implementation Guide (IMG) for Materials Management under Valuation and Account Assignment Account Determination.
You can also calculate sales and administration costs with the pricing procedure in SD. Costing Sales Orders with Unit Costing The overhead rates are always calculated using the costing sheet specified in the sales order item. In our example, this is costing sheet COGS1. Postprocessing Product Cost Estimates with Unit Costing The overhead items from the product cost estimate are converted into variable items (item category V) (see also: Costing Items in Unit Costing). Then a second overhead allocation is performed using the costing sheet of the sales order item. In our example, this is costing sheet COGS1. Basis of the Costing Sheet As mentioned above, the calculation of planned overhead charges always simulates the calculation of actual overhead charges. With a valuated sales order stock, planned overhead is allocated to the cost element for the cost of sales. But with a nonvaluated sales order stock, planned overhead is allocated to the consumption cost elements or to the cost elements for the inventory changes of the materials used. Valuated Sales Order Stocks
If you are using a valuated sales order stock, the actual overhead for individual requirements materials can be calculated on the sales order item after the product has been delivered to the customer. If you are using a valuated sales order stock, the sales order item is debited with the actual costs for the material when it is delivered to the customer. The sales order item is debited under the cost element that corresponds to the account Manufacturing costs of goods sold in Financial Accounting (FI) for delivery to the customer. If you want to calculate the overhead charges on the basis of the cost of goods manufactured, this cost element must be entered in the base line of the costing sheet. This is sales and administration overhead that is used to calculate the cost of goods sold. Other overhead costs such as material overhead and manufacturing overhead are already included in the actual manufacturing COGS of the material delivered to the customer. If you want to calculate the actual cost of goods sold on the sales order item, you also calculate the planned COGS. You must also determine the planned material overhead rates and the planned production overhead rates. This means that the cost elements for the materials used and for other costs such as activity allocations must be entered in the base lines in the costing sheet.
In multilevel production, make sure you apply overhead only to the raw materials and not to the semifinished products. To achieve this, enter only the cost elements for raw materials in a base line of the costing sheet. Do not enter cost elements for semifinished products in a base line of the costing sheet. Otherwise, overhead will be applied to the materials twice. Before planned overhead is applied to the cost of goods manufactured, the costs shown in the itemization of the cost estimate are summarized and totaled under the cost element of the cost of sales.
When the goods are delivered to the customer, the sales order item is debited with cost element 893015 (manufacturing cost of goods sold, with cost element). Suppose you want to calculate the cost of goods sold on the basis of the manufacturing cost of goods sold. You therefore enter cost element 893015 in a base line of the costing sheet. In an overhead row, you define the overhead rate for sales costs and/or administration costs.
Overhead Allocation with Valuated Sales Order Stock: Costing Sales Order with Product Costing
*Which costing sheet is used to apply overhead to the raw materials in the assemblies depends on whether the costing sheet was passed on. ** Transfer according to the cost component view to be used as the basis for overhead application as specified in the costing type in the field Calculation base. It is recommended that you enter the cost component view for the cost of goods manufactured or inventory valuation. You should not enter the cost component view for the cost of goods sold. Overhead is applied to the raw materials in the assemblies in the first step. Individual requirements raw materials are treated the same as collective requirements raw materials. The base lines of the costing sheet are normally used to ensure that no overhead is applied to semifinished products. Otherwise, overhead would be applied to the semifinished products twice. After the first step in overhead application, the itemization of the finished product is summarized by the system automatically. The sum calculated by the system is updated internally under the cost element of the manufacturing costs of goods sold, and in the second step the sales and administration costs are applied to it. The sales and administration costs are then shown in the itemization of the sales order cost estimate. The manufacturing costs of the goods sold and the sales and administration costs are updated to the sales order item under the original cost elements. See also: Update of Planned Costs
Overhead Allocation with Valuated Sales Order Stock: Postprocessing Product Cost Estimates with Unit Costing
If you are using a valuated sales order stock, the itemization of highest assembly is transferred into the unit cost estimate for postprocessing. When product cost estimates are postprocessed with unit costing, the items of item category G (overhead) are converted into items of item category V (variable item). Then a second overhead allocation is performed using the costing sheet of the sales order item. In our example, this is costing sheet COGS1. Nonvaluated Sales Order Stock When you are using a nonvaluated sales order stock, actual overhead can be allocated as follows: o
For materials produced in-house, overhead can be allocated after the dependent objects (such as production orders) have been settled to the sales order item The sales order item is debited according to the settings in the settlement structure of the dependent objects either under the source cost element or under the settlement cost element. If you are using settlement cost elements, you must transfer these settlement cost elements into the base lines of the costing sheet. If you are settling under the source cost element, enter the source cost elements in the base lines.
See also: Settlement in Product Cost by Order or Period and the Implementation Guide (IMG) for Product Cost by Order or Product Cost by Period
Assume you are settling under the source cost element. For goods issues with production orders, you have debited the production orders under cost element 400000 (consumption raw materials). After the production order has been settled, the actual overhead expenses for the sales order item are determined. The overhead is applied on the basis of cost element 400000. o
For externally procured materials, overhead can be allocated after the goods receipt or invoice receipt (depending on the setting in the account assignment category). The sales order item is debited under the consumption cost element of the externally procured material (such as 400000). This cost element must be entered in the base line of the costing sheet.
Example for Sales Order Cost Estimate with Product Costing (Nonvaluated Sales Order Stock) All levels of the production structure of the individual requirements assemblies are exploded. For example, the itemization of the semifinished material (HALB) of the individual requirements goes into the "large" itemization of the sales order item. The individual requirements semifinished product is not shown in the "large" itemization.
The large itemization is only shown in the postprocessing stage.
Postprocessing Product Costing with Unit Costing (Nonvaluated Sales Order Stock)
*Overhead is applied to the raw materials contained in the assemblies in product costing as described above. **In the postprocessing stage, overhead is applied in accordance with the costing sheet of the sales order item. All semifinished products from individual requirements are exploded in the itemization for postprocessing. Semifinished products from collective requirements are not exploded. In the "large" itemization, the itemizations of the assemblies located lowest in the production structure are shown first. The itemization of the finished product itself is shown at the lowest position in the "large" itemization.
Postprocessing accesses the itemization before the second application of overhead. This means that no sales and administration costs should be calculated in product costing. Sales and administration costs should not be calculated until the postprocessing stage, or they should be calculated in SD. Configuration Simulation You can simulate a cost estimate for a configured material (refer to: Simulating a Cost Estimate (Configuration Simulation)). In this case, the system uses the costing sheet from the valuation variant for the first and second allocation step. Sales and Administration Costs You can calculate sales and administration costs in sales order costing (that is, using the costing sheet of Product Cost Controlling; in our example, this is costing sheet COGS1) or through the conditions in SD (that is, using the pricing procedure in SD). See also: Product Cost Estimate for Sales Order Item Unit Cost Estimate for Sales Order Item Postprocessing Product Cost Estimates with Unit Costing For information on cost rollup with a nonvaluated sales order stock, refer to General Information on Nonvaluated Sales Order Stocks and the Implementation Guide (IMG) of Product Cost Controlling. For information on transfer control and on passing on the lot size in sales-order-related production, as well as information on other required Customizing settings, refer to the Implementation Guide of Product Cost Controlling under Cost Object Controlling Product Cost by Sales Order and to the section Product Cost Estimates for Sales Order Items. For detailed information on overhead costs, see the documentation CO Overhead Cost Controlling.
