SAP Knowledge Base Article - Public

2805553 - Plan/Actual Rounding Variance for Goods Issue Costs


In Cost Analysis for Production Order, you find there is small rounding variance between Plan & Actual Costs for Goods Issue item, although the Plan Quantity and Actual Quantity for the item are the same.


  • SAP S/4HANA Cloud

Reproducing the Issue

Check Cost Analysis report for Production Order.


The calculation between Plan Costs and Actual Costs are different.

Actual Costs for Goods Issue are calculated as:

Goods Issue Quantity x Current Stock Value / Current Stock Quantity

The Plan Costs of a Material Component are calculated as:

Plan Quantity x Price / Price Unit

Even the Goods Issue Quantity (Actual) and the Plan Quantity of the component are equal, you may still have difference if Current Stock Value / Current Stock Quantity is not equal to Price / Price Unit


Price is 0.03 EUR per 1 KG.

Current Stock Quantity is 200 KG with Current Stock Value of 6.40 EUR.

Planned Costs for component quantity of 100 KG are 100 KG x 0.03 EUR / 1 KG = 3.00 EUR.

Actual Costs for Goods Issue of 100 KG are 100 KG x 6.40 EUR / 200 KG = 3.20 EUR.

The root cause of the variance is rounding calculation.


You could increase the Price Unit of the material to reduce this rounding effect.


S4, HANA, difference, variance, small, rounding , KBA , CO-PC-PCP , Product Cost Planning , CO-PC-OBJ , Cost Object Controlling , CO-PC-PCP-2CL , Product Cost Planning (Public Cloud) , Problem


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