Actual Costs in Cost Object ControllingInCost Object Controlling, actual costs for cost objects are captured duringsimultaneous costing.TheProduct Cost by Periodcomponent records actual costs for the following objects: Product cost collectors Cost object hierarchiesYou can record costs for the individual cost object nodes in a cost object hierarchy that you do not want to record for the manufacturing orders or product cost collectors assigned to the cost object hierarchy.TheProduct Cost by Ordercomponent records actual costs for manufacturing orders (production orders or process orders).TheProduct Cost by Sales Ordercomponent records actual costs for sales order items that carry costs and revenues.TheCosts for Intangible Goods and Servicescomponent records actual costs for general cost objects or for internal orders that carry revenue.You can see the actual costs in the information system at any time, and compare them with the planned costs.IntegrationPrimary costs can be allocated to cost objects in the following ways: Through postings inFinancial Accounting(FI) Through postings inMaterials Management(MM) Through postings inHuman Resources(HR)Secondary costs can be allocated to cost objects in the following ways: Through postings inControlling(CO) Through the use oftime sheets(CATS)Cost objects can also receive actual costs through confirmations inLogistics(LO). Confirmations allocate the following costs to cost objects: Secondary costs, through internal activity allocations that are generated automatically by the confirmation Primary costs, through material withdrawals that are generated automatically by the confirmationSee alsoIntegration of Cost Object Controlling.

Example: Allocation of Material and Production Costs to a Production Order