SECONDARY FIXED COST VARIANCE title: secondary fixed cost variance (CO-OM-CCA) (SAP Library - Glossary)
SECONDARY FIXED COST VARIANCE category: Cost Center Accounting (CO-OM-CCA)
SECONDARY FIXED COST VARIANCE explained:
The difference between the fixed plan costs and the fixed target costs.
This occurs only when activity-dependent activity inputs are made for a cost center or business process. A portion of the fixed target costs (variable target quantity x fixed price) varies with the operating rate.
More terms such as secondary fixed cost variance in Dictionary S.
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