For production orders in the Controlling module you must define a costing variant for the calculation of planned costs. In contrast to production orders in the Production Planning module, you do not need a costing variant to valuate the actual activities because they are valuated with the planned activity price defined in Cost Center Accounting.
A costing variant contains all control parameters for calculation of the planned costs for a production order in the CO module. The planned costs for this production order are calculated in unit costing. You can enter the required data manually or take it from a preceding system. The pricing date is set by default to the current date. The material prices and activity prices for the activity types are determined at this point.
The costing variant forms the link between the application and Customizing, since costing is always carried out and cost estimates saved with reference to a costing variant. The costing variant is proposed through the planning profile. The planning profile is proposed through the order type.
The costing variant controls what prices are used to valuate the materials, internal activities, and external activities.
A costing variant contains the following parameters among others:
Although it is technically possible to have two costing variants with the same costing type and valuation variant, this should be avoided to prevent data from being overwritten.
The reason for this is that the key structure for the costing results in the database uses the costing type and the valuation variant, rather than the costing variant.
The standard system contains the predefined costing variant PC02. This costing variant specifies costing type 09 and valuation variant 006.
You should assign a different valuation variant to each costing variant with which you intend to save cost estimates.
This one-to-one assignment enables you to change the valuation strategies later as required.