Costs for Intangible Goods and Services

When you create intangible goods, you can collect the costs on a general cost object.

You can assign costs to a cost object with the following business transactions:

You cannot assign revenue to a cost object.
The costs can be planned with unit costing and be settled to a profitability segment or cost center using full settlement
The costs can be planned for each period and settled to the profitability segment or cost center with periodic settlement.

To be able to use the Product Cost Controlling component for intangible goods, you must do the following:

The cost object category specifies whether costs can be planned and whether overhead can be calculated
The cost object profile determines which parameters are proposed for unit costing, overhead calculation, and settlement.
The valuation variant determines which prices are selected for the material components, internal activities, and external activities. The valuation variant is defined as a default value in the cost object profile.
To do this, create a costing sheet that contains the control parameters for the calculation of overhead. You can also do the following:
If you want to plan and allocate overhead using Activity-Based Costing, you must create a process template.
To do this, you must create a settlement profile, a settlement structure, and a PA transfer structure (if applicable)
You may have to create a link to the LIS for period-end closing.

If you want to view the data in the information system, you must make a number of Customizing settings (see also: Information System for Product Cost Controlling).