The costing sheet, which defines the rules for calculating and applying overhead costs, is assigned directly to the valuation variant. The valuation variant is a key configuration object in Product Cost Planning that specifies the valuation bases for materials, activity types, and subcontracting. Within the valuation variant's settings, a specific tab is dedicated to overhead where the costing sheet is assigned. This allows the system to determine which overhead rates to apply to which cost bases during a cost estimate. The costing variant then combines this valuation variant with a costing type to control the overall costing run.

A. Cost component structure: This object is used to group the results of the cost estimate (including overhead) into categories like material costs or production costs; it does not determine the overhead calculation itself.

C. Costing type: This defines the purpose and technical control parameters of a cost estimate (e.g., for standard price update), but not the specific valuation or overhead rules.

D. Costing variant: This is a higher-level control key that combines the costing type and the valuation variant. The costing sheet is assigned to the valuation variant, not directly to the costing variant.

1. SAP S/4HANA Help Portal

Product Cost Planning (CO-PC-PCP)

"Valuation Variant": "On the Overhead tab page

you specify the costing sheet for material costing and the overhead key." This document explicitly states the direct assignment of the costing sheet to the valuation variant.

2. SAP S/4HANA Help Portal

Product Cost Planning (CO-PC-PCP)

"Costing Variant": "The costing variant contains all the control parameters for costing. The costing variant contains the necessary information for the cost estimate

by linking the costing type and the valuation variant." This shows the costing variant is a container for the valuation variant

making the latter the direct point of assignment.

3. SAP Press

"Controlling with SAP S/4HANA: Business User Guide" (2021)

Chapter 5

Section 5.2.1 "Costing Variant": The text describes the structure of the costing variant (Transaction OKKN) and illustrates that the valuation variant (Transaction OKK4) is a component assigned to it. It further details that the valuation variant itself contains the assignment for the costing sheet to calculate overhead.