What is delta balance sheet account in SAP CO-PC - Product Cost Controlling?

SAP Term: delta balance sheet account

• Component: CO-PC

• Component Name: Product Cost Controlling

• Description: An FI account to which the difference between the ending inventory valuation from periodic actual costing and the cumulation is posted. The offsetting entry is posted to a revaluation account.

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• Key Concepts: 
  A delta balance sheet account is a type of account used in SAP Product Cost Controlling (CO-PC). It is used to track the differences between the actual and planned costs of a product. The delta balance sheet account is used to record the difference between the actual and planned costs of a product, and it is updated with each cost estimate. 
  
  How to use it: 
  The delta balance sheet account is used to track the differences between the actual and planned costs of a product. The delta balance sheet account is updated with each cost estimate, and it can be used to compare the actual costs with the planned costs. This comparison can be used to identify areas where cost savings can be made. 
  
  Tips & Tricks: 
  It is important to ensure that the delta balance sheet account is updated regularly, as this will ensure that any changes in costs are accurately tracked. Additionally, it is important to review the delta balance sheet account regularly in order to identify areas where cost savings can be made. 
  
  Related Information: 
  The delta balance sheet account is closely related to other accounts in SAP Product Cost Controlling, such as the actual cost account and the planned cost account. Additionally, it is important to understand how these accounts interact with each other in order to effectively manage product costs.