Real and Statistical Posting in SAP Controlling

Real postings in Sap CO are any postings from other components such as FI, MM, PP, PS using both a cost element and a real cost object assigned to it. 

It can be allocated to other cost objects, for example by using assessments or distributions.

Statistical postings in Sap CO are only used for information purposes and cannot be allocated to other cost objects.

Every time a posting is made to more than one cost object, the account assignment object determines whether a posting is real or statistical. 

The system has a priority which it uses to determine which of the objects is treated as real posting and which is treated as statistical posting. 

Following cost objects are listed in order to the priority:

1. Profitability Segment
2. Sales Order (for Make-to-Order postings)
3. WBS Element
4. Internal Order
5. Cost Center

Example

• Using only one cost object

A posting is made through FB50 using a GL Expense account which defined as a cost element (value=$10).

The system will asked for the CO object if you haven't done the setting in OKB9 (At the time of posting to a cost element you must have at least one real object).

Let say you fill the Cost Center field with a cost center number. The system will transfer this value to SAP CO component (cost center). The cost center gets the real posting. No Issue.

• Using two cost objects

Same as above but this time you fill a cost center and a internal order number. Based on the list above, the internal order gets the real posting and the cost center gets the statistical. However, if the internal order is only statistical (see the detail in the internal order master data), the cost center receives real postings.

• Revenue posting

Revenue can only be posted as real posting to a profitability segment, sales order, sales project, or to a real order that can have revenue. Revenue posting to the profit center are statistical, the same as for cost postings.

Note : You always make statistical postings to the profit center.