Real vs. statistical posting in SAP controlling module

Account assignment in controlling module includes both a cost element and a real cost object assigned to it. The principle rule of SAP is that, transactions posted into controlling module through a primary cost element must be assigned with a real cost object. Following cost objects are used in SAP controlling module;

  1. Cost Center
  2. Internal Order
  3. Sales Order
  4. Profitability Segments

While making a expense posting to SAP financial module through any mode, a real cost object is assigned to it. But in addition to the real cost object you have the option of assigning another cost object. Now posting to the second cost object assigned to the transaction will not be a real posting, but instead it will be statistical i.e. it will be used only for reporting purpose. You can identity the statistical posting in a report by tagging each transaction with a value type.

SAP defined the setting in such a way that when you use two cost objects as account assignment then one takes the priority for real posting. This relationship is explained below;

  • When both Cost center and internal order is assigned to a transaction, the internal order gets the real posting and cost center gets the statistical posting.
  • In the case of cost center and sales order the sales order gets real posting and cost center gets statistical posting
  • If profitability segment is assigned with any other cost object then the profitability segment will have real posting while the other cost objects will have statistical postings.
  • Between internal order and sales order, the internal order will have real posting and sales order will have statistical posting.

If statistical object is created for purpose of reporting like statistical internal order then while posting a document you need to post the transaction by assigning both real cost object and statistical object as a transaction can not be posted by assigning only to a statistical object. So if you want to make a transaction posting to statistical internal order then either a cost center or any other real cost object need to be assigned to the transaction.