Definition
Cost object in Product Cost by Period that collects the periodic actual costs incurred in the production of a material. When a cost collector is used, the product is the main cost object.
Use
Product cost collectors are independent of the production type. This means that costs can be collected on product cost collectors in the following production environments:
- In order-related production (using production orders) to analyze the costs by period rather than by lot;
- In process manufacturing (using process orders) to analyze the costs by period rather than by lot;
- Repetitive manufacturing: product cost collectors are used as cost objects.
Cost collectors are independent of the production type. This means that costs can be collected