CO 202 · MODULE TOPIC
When should a cost use an internal order?
Internal orders collect and analyze costs for a temporary, specific, or separately managed activity that does not fit cleanly into an ongoing cost center.
What this capability is for
Use an overhead order to make a campaign, trade fair, maintenance initiative, or other discrete activity visible. Its settlement rule states where the accumulated value belongs when the activity is complete or at period end.
WORKING FLOW
Follow the management question through the record
Define the purpose and receiver
Choose the order type, responsible cost center, dates, status, budget or availability controls, and settlement rule.
Post cost and activity
Supplier invoices, internal activity, material issues, and other permitted postings collect against the order.
Compare against the decision
Review actual, commitment, plan, status, and remaining budget before approving further spend.
Move the final value
Period-end or final settlement transfers cost to the approved receiver, such as a cost center, WBS element, asset under construction, or profitability segment.
CONTROL POINTS
What makes the result trustworthy?
Purpose and order type
Order type controls permissible behavior, number range, status, planning, budgeting, and settlement expectations.
Settlement completeness
A closed order with an incomplete or incorrect settlement rule hides rather than resolves cost. Test the receiver and amount before mass processing.
Real versus statistical order
A real order carries value to a later receiver. A statistical order is reporting context; it does not become a second real cost owner.
Marketing opens one internal order for a trade fair. Venue, travel, and internal design hours accumulate there. The final settlement moves approved cost to the marketing cost center, preserving both the event view and the operating-owner view.
OFFICIAL SAP REFERENCES
Continue into release-specific detail
Use the target system and its activated scope as the authority for available apps, reports, and execution steps.
Follow cost from source posting through allocation, close, and management reporting.