**Cost
element** created for the following internal
purposes:

- For calculating
**work in process**(**WIP calculation**)

- For
**results analysis**

**Work in Process**

When work in process is calculated, the following data is updated under this cost element:

For the calculation of work in process, the valuated actual costs and the calculated costs are only used for internal purposes and do not require separate cost elements. All that is needed is a technical results analysis cost element.

**Results Analysis**

In results analysis, the following **results
analysis data** is updated under this cost element:

- Creation of reserve

- Usage of reserve

- Value adjustment

- Results analysis data calculated by the

**POC method**such as:

- POC
**profit increase**

- POC
**profit decrease**

- POC
**loss creation**

- POC
**loss realization**

- Other cost elements

- Valuated actual costs for complaints and commissions

- Variances in variance calculation for collective orders

The results analysis cost element for the results analysis data is only for internal purposes, so you don't need to create a separate cost element for each piece of results analysis data. You only need a technical results analysis cost element.

Enter a ** technical results analysis cost
element** of cost element category 31 (order/project
results analysis).