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Target=actual method
Unlike the cost element percentage method, the target=actual method does not use a
surcharge base by which the imputed costs are calculated. Instead, you must plan costs
of cost element type 04 (Imputed cost element/target=actual cost element) on the cost
centers. The target=actual method calculates the target costs and are posted using this
cost element as imputed values in the actual cost fields.
Example:
Cost Center Production 1
Plan activity of the cost center 100
Plan fixed costs 1,000