Costs actually incurred during a posting period.
The actual costs of a particular undertaking can be compared to the planned costs to calculate variances for analysis purposes.
In Cost Object Controlling, the cost objects are debited with the actual costs.
In Cost Object Controlling, actual costs comprise the following:
When variances are calculated for analysis purposes, the value of the work in process and scrap can be deducted from the actual costs so that the control costs can be calculated. The control costs are then compared to the target costs.