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✅ Additive Costs in Cost Estimates (SAP CO-PC)

Module: SAP CO – Product Costing
Use Case: Add manually entered costs (that are not captured automatically) into a cost estimate—for things like design fees, licensing, special tooling, or non-standard overheads.

🎯 Objective

To include additional manual costs in product cost estimates that:

• Are not part of the BOM or routing, and
• Are not linked to a cost element automatically, but
• Still need to be considered in the standard cost estimate

🔍 What Are Additive Costs?

Additive Costs are:

• Manually entered amounts
• Applied at material + plant level
• Used to supplement standard cost calculations
• Valid for a specific costing variant + costing version

🛠️ How to Maintain Additive Costs

✅ 1. Create Additive Cost Record

Tcode: CK74N – Maintain Additive Costs
or
SPRO Path:
Controlling → Product Cost Controlling → Cost Object Controlling → Product Cost Planning → Additive Costs

• Enter:
  • Material
  • Plant
  • Costing variant
  • Costing version
  • Additive cost amount
  • Cost element (category 90: statistical)

✔️ Save the record

✅ 2. Include Additive Costs in Costing Variant

Tcode: OKKN – Costing Variant Settings

• Go to Costing Variant → Control Parameters
• Tick: ✅ Additive Costs

✔️ This tells SAP to consider manually entered additive costs during costing runs.

✅ 3. Run Standard Cost Estimate

Tcode: CK11N (Single) or CK40N (Mass)

• Additive costs are automatically included in the total cost of the material
• Shown in a separate cost component (optional)

✅ 4. Analyze in Cost Component View

Tcode: CK13N

• Go to Cost Component Split
• Additive costs appear under their own segment (if configured in cost component structure)

📂 Key Tables

TableDescriptionKKAOAdditive cost headerKKAPAdditive cost line itemsCKHS / CKISCost estimate structure (shows additive inclusion)TCK08Cost component structure (may hold additive cost component)

✅ Use Case Examples

ScenarioAdditive Cost TypeLicense fees per productFixed amount per unitSpecial packagingManual fixed costOne-time tooling chargeAdditive overheadRegulatory compliance costPer-batch cost manually added

🧠 Best Practices

• Use cost element categories for segregation (e.g., category 90 for statistical tracking)
• Keep additive costs updated periodically for accuracy
• Create approval workflows for sensitive cost entries
• Ensure consistency between CK74N entries and CK11N/CK40N runs

✅ Conclusion

Additive Costs in SAP Product Costing allow planners to manually add specific cost components that are not derived from standard master data (like BOMs and routings), ensuring complete and accurate cost estimates.