Check Costing Variants for Base Object Costing

The control parameters for costing are contained in costing variants.

The costing variant forms the link between the application and Customizing, since cost estimates are created and saved with reference to a costing variant.

The costing variant controls how costing is carried out. You specify the following:

A costing variant for base object costing includes the following parameters:

For base object costing, the standard system provides costing type 02.
This costing type specifies that the reference object of costing is a base planning object. This costing type cannot be changed.
Here you can define strategy sequences for the selection of a price in the material master and an activity price in 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 contains the predefined costing variant PG. This costing variant specifies costing type 02 and valuation variant 012. It enables assignment of the costing items to costing types.

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.


Decide whether costing variant PG provided in the standard system meets your requirements.

To create a new costing variant:

1. Choose New entries.
2. Enter an alphanumerical key and a name for the costing variant.
3. Assign costing type 02 and a valuation variant to the costing variant.
4. Specify whether cost elements are to be assigned to the costing items.
5. Save your entries.