Controlling (CO) & Product Costing Dashboard
ECC T-Codes: KSB1 / S_ALR_87013611 / KKS2Pharmaceutical standard vs actual batch cost variances, cleanroom overhead absorption, and departmental cost centers.
Net Departmental Variance:₱-0.80M (-0.46%)
Monthly Budget
₱173.0M+3.2%
Operating budgetAllocation
Actual Cost Incurred
₱172.2M-0.46%
Material & laborUnder Budget
Overhead Absorption
96.8%+1.2%
Cleanroom recovery>95%
Standard Variance
-0.8%-0.3%
Solid oral gainFavorable
Cleanroom Cost/Hour
₱4,250-1.5%
Per active suiteEfficient
Direct Labor Efficiency
102.4%+2.1%
Standard hours earned>100%
Energy & HVAC Cost
-3.1%-₱450k
Chiller & AHU loadOptimized
Net Cost Variance
-₱800k-0.46%
Overall savingsFavorable
Cost Center Performance & Variances (SAP CO-OM)
(4 Cost Centers)| Cost Center Code | Department / Manufacturing Unit | Budget (PHP) | Actual Cost (PHP) | Variance (PHP) | Variance % | Status |
|---|---|---|---|---|---|---|
| CC-SOL-101 | Solid Oral Formulation & Compounding | ₱45,000,000 | ₱43,800,000 | ₱-1,200,000 | -2.67% | Under Budget |
| CC-STE-201 | Aseptic Injectables & Sterile Fill | ₱62,000,000 | ₱63,100,000 | +₱1,100,000 | 1.77% | Over Budget |
| CC-QCL-301 | Analytical Chemistry & QC Laboratories | ₱28,000,000 | ₱27,400,000 | ₱-600,000 | -2.14% | Under Budget |
| CC-PKG-401 | Automated Blister & Bottling Hall | ₱38,000,000 | ₱37,900,000 | ₱-100,000 | -0.26% | On Track |