Difference between the actual credit and the
target credit.
The actual credit is calculated as follows:
In Overhead Cost Controlling, the actual credit is the actual
activity quantity multiplied by the allocation price.
In Cost Object Controlling, the actual credit is the credit of
the order from goods receipts.
If the price control indicator in the material master is set to
S , the actual credit is the actual activity
quantity multiplied by the standard price.
If the price control indicator in the material master is set to
V , the actual credit is the actual activity
quantity multiplied by the price selected according to the
valuation variant.
The target credit is calculated as follows:
In Overhead Cost Controlling, the target credit is the actual
activity quantity multiplied by the planned activity price.
In Cost Object Controlling, the target credit is the quantity
delivered or the planned order quantity multiplied by the standard
price for the material.
Output price variances arise under the following conditions:
In Overhead Cost Controlling, an output price variance arises
when an activity price is used that is not the same as the monthly
iterative activity price on the basis of the planned activity (such
as a manually entered activity price).
In Cost Object Controlling, an output price variance arises
when the material being manufactured is delivered to stock at a
price other than the standard price (such as the moving average
price).