What is output side in SAP CO - Controlling?

SAP Term: output side

• Component: CO

• Component Name: Controlling

• Description: 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 -OM, actual allocations are the internal activity allocations to other objects. In Product Cost -PC, the variances on the output side are the lot size variances and the output price variances. &EXAMPLE& Lot size variance only in -PC Fixed cost variance only in -OM Mixed price variance only in -PC Output quantity variance -OM Output price variance Remaining variance

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• Key Concepts: 
  Output side in SAP CO Controlling is the side of a cost element that is used to record the costs that are incurred. It is the opposite of the input side, which is used to record the revenues that are generated. Output side cost elements are typically used to track expenses such as labor, materials, and overhead costs. 
  
  How to use it: 
  In SAP CO Controlling, output side cost elements are used to track expenses. To create an output side cost element, go to the Cost Element Master Data screen and select “Output Side” from the drop-down menu. Enter the necessary information and save the cost element. 
  
  Tips & Tricks: 
  When creating an output side cost element, it is important to ensure that all of the necessary information is entered correctly. This includes the cost element type, account assignment category, and any other relevant information. 
  
  Related Information: 
  For more information on output side cost elements in SAP CO Controlling, please refer to SAP Help documentation or contact your local SAP support team.