The costing sheet integrates all elements of overhead costing.
It consists of the following rows that are processed during the
Base rows contain the bases of the
overhead calculation: the cost elements and origins for which
overheads are to be calculated.
You can take the calculation bases
directly from the costing sheet and then maintain them as
necessary, or define them separately in the step
You define the overhead rows by
assigning overhead to them. An overhead row references one or more
base rows or totals rows. The amount contained in these rows, along
with the percentage rate calculated using the overhead rates,
delivers the overhead amount.
In product costing, the costing sheet for overhead calculation
is selected through the valuation variant.
For overhead surcharges on semifinished products that are used
in the subsequent production step, the calculation base specifies
cost component view is used as a basis for overhead
calculation. The cost component view is specified in the costing
For product costing with quantity structure, process the