CO翻译 by ErpPoint sap ecc6.0
Cost Object Controlling is an area in cost accounting that assigns the costs incurred in the production of company activities (such as materials manufactured in-house) to those activities. Cost Object Controlling supports you in:
成本对象管理是成本计算的一部分，在公司生产作业（比如内部制造物料）发生的成本分配到这些作业中。成本对象管理提供如下支持：
・ Reaching make-or-buy decisions生产-采购的决定
・ Determining price floors决定价格下限price floor
・ Performing complex cost analysis (such as target/actual analysis)执行复杂的成本分析（比如目标/实绩分析）
・ Determining inventory values库存价格的决定
For general information on Cost Object Controlling, see the following section:
关于成本对象管理的一般信息，参看下列部分。
Cost Object Controlling and its subcomponents.成本对象管理以及其子模块
Cost Object Controlling in the system is divided into the following components:
系统将成本对象管理分为如下模块
・ Product Cost by Period期间别产品成本
Product Cost by Periodis used for recurring periodic cost control of products that are manufactured in the same way over an extended period of time.
期间别产品成本，使用于在一定期间以上的，采用相同制造方法的产品的反复的定期的成本管理。
・ Product Cost by Order生产单别产品成本 （注释MO: Manafacture Order生产单）
Product Cost by Order is mainly used to control the costs of individual production lots.
订单别的产品成本主要用于个别LOT生产的成本管理。
・ Product Cost by Sales Order 订单别产品成本 （注释SO Sales Order 销售单）
Product Cost by Sales Order is used to control costs in complex make-to-order production or customer-specific services, for example.
订单别成品成本用于比如复杂的按订单生产模式或者客户别的服务的产品成本。
・ Costs for Intangible Goods and Services无形产品和服务产品成本
The documentation for Cost Object Controlling contains detailed information on the individual application components, on the cost objects used in these components, on the corresponding quantity and value flows, and on the functions available in each component.
成本对象管理文档包括，个别模块，个别模块中的成本对象，相应的数量以及价值流，以及利用可能的功能的详细信息。
See also:参看
Product Cost by Period期间别产品成本
Product Cost by Order生产单别产品成本
Product Cost by Sales Order订单别产品成本
Costs for Intangible Goods and Services无形产品和服务产品成本
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