LOT SIZE VARIANCE title: lot size variance (CO-PC) (SAP Library - Glossary)
LOT SIZE VARIANCE category: Product Cost Controlling (CO-PC)
LOT SIZE VARIANCE explained:
The difference between planned fixed costs and allocated actual fixed costs.
Lot size variances arise when part of the total cost of an order or cost object hierarchy remains the same as the quantity manufactured changes.
Example
The fixed costs of an operation (such as setup costs) remain the same regardless of how often the operation is repeated.
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