Actual overhead calculation allocates cost to cost objects, which could not calculate as direct costs. Overhead is allocated to cost objects using quantity-based or percentage allocation rates. You can simulate overhead allocation with a test run.
The overhead calculation process generates the following posting:
- Overhead costs are charged to the cost objects (product cost collectors, manufacturing orders, sales order item, or general cost objects).
- Posting actual overhead cost, an offsetting entry will be posted. The available controlling objects for the offsetting entry are as follows:
Cost Center
Internal Order
Business Process
The posting is performed using the G/L account with account type secondary cost element. The cost element is specified in the credit rows in the costing sheet. Actual overhead calculation uses the costing sheet entered in the product cost collector.