Check Costing Variants for Cost Object ID

A costing variant contains all control parameters for unit costing for cost object IDs.

In unit costing you can plan costs for the creation of immaterial goods. These costs can later be compared with the actual costs.

The costing variant represents the link between the application and Customizing, since all cost estimates are carried out and saved with reference to a costing variant.

The costing variant determines how costing is carried out. It controls what prices are used to valuate the materials, internal activities and external activities.

A costing variant contains the following parameters among others:

The standard system provides costing type 14 for cumulative planning of a cost object ID. This costing type specifies that the reference object of costing is a cost object ID. This costing type cannot be changed.
The valuation variant contains a strategy sequence for selection of prices from the material master record and activity prices from Cost Center Accounting.


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.

Standard settings

The standard system provides the predefined costing variant PCO3. This costing variant points to costing type 14 and valuation variant 008.

SAP recommendation

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.


1. Decide whether the costing variant provided in the standard system meets your requirements.
2. To create a new costing variant:
a) Enter an alphanumerical key and a text for the costing variant.
b) Assign a costing type and valuation variant to the costing variant.
If you want to use your own parameters, you must carry out the steps under Define valuation variants.
c) Assign this costing variant to the relevant cost object profile.

Further notes

With the cost object catagory, you define whether costs can be planned in unit costing. The costing variant is proposed through the cost object profile.

Carry out the following steps:

Costs can be planned in unit costing only for cost object IDs whose cost object category specifies a cumulative time base.