In SAP S/4HANA Controlling, a costing sheet is used to apply overhead costs to cost objects. The overhead rate, which determines the amount of overhead applied, can be defined in two primary ways. First, as a percentage rate, where overhead is calculated as a percentage of a specific cost base (e.g., 10% of material costs). Second, as a quantity-based surcharge, where a fixed amount is applied per unit of a specific quantity (e.g., $5 per machine hour). These two methods provide flexibility in allocating indirect costs based on either value or consumption of resources.

A. As equivalence number: Equivalence numbers are used to apportion costs among different cost objects, typically in joint production or cost center distribution, not to define an overhead rate in a costing sheet.

D. As fixed value: An overhead rate is inherently a ratio (a percentage or an amount per quantity). A standalone fixed value is not a method for defining the rate itself within the costing sheet structure.

1. SAP S/4HANA 2023

Product Assistance: Finance -> Controlling -> Product Cost Controlling -> Product Cost Planning -> Cost Estimate with Quantity Structure -> Costing Sheet.

This section explicitly states: "You can define the following types of overhead in the costing sheet: Percentage-based overhead rates... Quantity-based overhead rates..." This directly confirms that both percentage and quantity-based methods are the standard ways to define overhead rates.

2. Salmon

J.

& Walz

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

In Chapter 5

"Overhead Cost Controlling

" Section 5.4

"Overhead Rates

" the authors detail the configuration of costing sheets. It explains that overhead can be applied using percentage-based rates on a calculation base (like material or production costs) or quantity-based rates (based on quantities like labor hours or machine hours).

3. SAP Help Portal (2023). Overhead Rates.

In the documentation for Overhead Cost Controlling

the system for defining overhead rates is described. It details the creation of dependencies that link a percentage rate or a quantity-based rate to a specific validity period

controlling area

and other factors

which are then applied via the costing sheet.