Definicja output side
An approach in variance calculation that shows the credits of the following:The cost center The business process The order The cost object hierarchy
Variances on the output side arise on the basis of actual allocations:In Overhead Cost Controlling (CO-OM), actual allocations are the internal activity allocations to other objects. In Product Cost Controlling (CO-PC), the variances on the output side are the lot size variances and the output price variances.
ExampleLot size variance (only in CO-PC) Fixed cost variance (only in CO-OM) Mixed price variance (only in CO-PC) Output quantity variance (CO-OM) Output price variance Remaining variance
Słownik i definicje SAPa na O.