B2R 202 · COST CLOSE
How does B2R close integrated cost?
Turn completed operating and production postings into allocated, settled, reconciled, and explainable control evidence.
B2R ROLE
Make period-end cost explainable before reporting
Cost close is the controlled sequence that converts source postings into a reconciled management result. The applicable steps depend on the object: allocation for shared cost, WIP and variance for production, settlement for temporary objects, and reconciliation before the result is reported.
WORKING FLOW
From source completeness to accountable result
Run only the processing branches required by the selected object and retain each run's parameters, log, reversal, and exception evidence.
Lock the source period
Confirm logistics, payroll, invoices, confirmations, goods movements, and late-posting treatment are sufficiently complete for the close scope.
Allocate and value
Run applicable allocations, activity pricing, WIP, variance, or results analysis using the approved driver, valuation, and period rules.
Move cost to its receiver
Settle internal orders, projects, or production orders to the valid receiver and preserve the relationship between sender balance and receiving result.
Explain the final position
Compare FI and CO, sender and receiver totals, open balances, source documents, commitments, and reporting output before sign-off.
DIAGNOSTIC EVIDENCE
Find the first broken close boundary
A technically successful run is not proof of a correct result. Start with the source object, then trace the branch that should have changed it.
Period, object status, source postings, quantities, rates, completeness, reversals, and late transactions.
Allocation driver, WIP or variance calculation, settlement profile and rule, receiver, run log, and exception list.
FI/CO agreement, sender reduction, receiver receipt, residual balance, report value, owner, and resolution.
WORKED EXAMPLE
Production cost closes, but the report still disagrees
A production order has complete confirmations but a late goods movement arrives after variance calculation. The reviewer checks the source period, reruns the applicable valuation and settlement branch in the approved sequence, then reconciles the order, receiver, FI/CO totals, and management report. The late posting remains visible as close evidence rather than being absorbed into an unexplained adjustment.
- Source completeness is checked before close processing
- Each branch uses its own rule and evidence
- Settlement and reconciliation remain distinct
- Residual cost has an accountable owner
SAP REFERENCE BOUNDARY
Validate the selected solution
Budget availability control, planning functions, workflows, and planning products vary by SAP edition, release, and licensed scope.
Connect planning, authority, consumption, close, and reporting in the practitioner map.