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WIP calculation using target cost vs Actual Cost

Hello Gurus,

For calculating WIP in Product cost by period using product cost collector SAP recommends (or mandatory) valutaion through Target cost, while in the case of product cost by order using manufacturing orders valuation through Actual cost.

Any one know, why its like this, why cant we use <b>valuation through actual cost in case of product cost by period</b> ( Well there is no choice for this configuration, so there must be some reason for this)

Any help is appeicated

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