The business object Cost object node is a cost object that is an integral component of a cost object hierarchy.
On a cost object node costs can be recorded that cannot be assigned
directly on the order or plant material level as, for example, can be the case when inventory differences occur.
The following can be assigned to the lowest cost object nodes, that is,
object nodes to which no other cost object nodes are subordinated:
Material / plant
Material / plant / production process
Via this assignment the orders can be selected that belong to this cost object node.
The value flows of a cost object node can result from the following accounting transactions:
- Cost recording from financial accounting
- Material withdrawals
- Invoice receipt (external)
- Internal activity-based allocations
- Process cost allocations
- Overhead cost surcharges (internal)