SAP Note 23649 - Cost comp. on main and lower lvl in costing reports

Symptom:

The cost elements of the main level and lower level are 'incorrectly' displayed in the costing reports 7EOE_002 and 7EOE_003. The lower level displays the total of the raw materials from the lower level and main level, however, the display of the raw materials is completely missing on the main level.

Cause and prerequisites

This is defined that way.

Solution
According to logic in R/3, only those costs are added to the main level which result directly from the value added (for example, indirect costs and external costs). Therefore, the entire raw material costs are displayed on the lower level.
If you require a distinction between the raw materials and the semi-finished products/assemblies, you can recognize the distinction via the cost element report in itemization (7U0E_004).