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Real and Statistical Objects in Controlling? Industry Examples?

Former Member
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Hi, I could not understand the concept of Real and Statistical objects in controlling. I have read in websites, but I could not find any real world example. Can anyone help me by giving an example? Thank you.

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Answers (2)

Answers (2)

Former Member
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Hi Pavan,

One actual account assignement only is allowed in CO-OM. In simple configuration, it is either a cost center or an internal order.

In case both information (cost center and internal order) are needed for reporting purpose, one object will be posted as the actual account assignement and the other object will be posted as statistical.

Either the cost center or the internal order depending on the master data. The priorities are defined this way :

- Internal order is posted as actual and cost center as statistical

- Except if Internal order is defined as statistical. In this case, the actual account assignement is the cost center.

In many reports, statistical postings are displayed in the block in the bottom of the report.

Examples :

Travel costs reported on cost center level by Dpt + by project (one intrenal order by project / statistical or actual)

Car-pool reported on cost center level + for each single vehicle (one internal ordwr by vehicle / statistical or actual)

former_member198692
Active Contributor
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Hi Pavan,

Real objects are those which have impact on controlling module with cost posted on it and statistical object are those which are only for information purpose which have no impact on controlling.

Go through following links this will help you out.

Account Assignment of Controlling Objects - Controlling (CO) - SAP Library

Real vs. statistical posting in SAP controlling module - Your Finance Book

Understanding “Real” versus “Statistical” Objects in Controlling

Regards

Prasad