Definition
Cost object in Product Cost by Period that collects the periodic actual costs incurred in the production of a material. When you use a product cost collector, the product is the main cost object.

Use
Product cost collectors are independent of the production type. This means that you can collect actual costs on product cost collectors in the following production environments:

In order-related production (that is, when you are using production orders) when you want to analyze the costs by period rather than by lot

- In process manufacturing (that is, when you are using process orders) when you want to analyze the costs by period rather than by lot

- Repetitive manufacturing

- In repetitive manufacturing, you always use product cost collectors as the cost objects.

Note

Product cost collectors are available from Release 4.5A onwards. In earlier releases, the costs of repetitive manufacturing materials were collected on production cost collectors. From Release 4.5A onwards, production cost collectors are converted into product cost collectors. For information on the conversion process, see Converting Production Cost Collectors into Product Cost Collectors .

- Kanban

- Mass Production Based on Sales Orders if you are using a Valuated Sales Order Stock and manufacture the individual requirements material in repetitive manufacturing (see also: Product Cost Collectors in Sales-Order-Related Production ).

You can also use one product cost collector on which the costs for a material are collected that is manufactured both for the sales order and for the make-to-stock inventory. A requirement is that the Repetitive manufacturing indicator in the material master record is selected.

You create a product cost collector for the material, plant, and production process .

http://saphelp.ucc.ovgu.de/NW750/EN/0b/ac39531d37e447e100000...

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Note added at 3 hrs (2023-03-26 11:46:37 GMT)
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6) Wat zijn de rapporten die worden gegenereerd in het informatiesysteem voor productkostenbeheersing?

Het informatiesysteem voor productkostenbeheersing genereert informatie voor de volgende gebieden

Productkostenplanning
Kostenobject controleren met de subcomponenten
- Productkosten per periode
- Productkosten per bestelling
- Productkosten per verkooporder
- Kosten voor immateriële goederen en diensten
Werkelijke kosten / materiaalboekhouding

https://nl.css-code.org/8224308-top-26-sap-pp-interview-ques...

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Note added at 1 day 10 hrs (2023-03-27 18:58:23 GMT)
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In order to find out whether 'cost collector' in your context refers to 'product cost collector' or not, this info may be helpful

SAP glossary differentiates between the following:

cost collector - Real Estate Management
product cost collector - Product Cost Controlling
Product Cost Collector Details - Event-Based Fiori UI for Management AccountingCO-FIO
production cost collector - Product Cost Controlling

cost collector
Real Estate Management (RE)
Additional Components: Controlling (CO), SAP EHS Management (EHS-MGM)
A CO object generated for a settlement unit per settlement period. It is used to collect the costs incurred on a settlement unit per settlement period or settlement variant.

product cost collector
Product Cost Controlling (CO-PC)
Additional Components: Production Backflush (IS-A-PPC)
A cost object in the Product Cost by Period component that collects the actual costs incurred in each period for the manufacture of a material. Product cost collectors place the focus on the product as the cost object.

Product Cost Collector Details - Event-Based
Fiori UI for Management Accounting (CO-FIO)
An SAP Fiori app that is used to see details of production costs for repetitive manufacturing orders (product cost collectors).

production cost collector
Product Cost Controlling (CO-PC)
An object in cost accounting used in repetitive manufacturing and kanban production control. A separate production cost collector can be created for each production version or material. The collected costs are settled to inventory at the end of the period. Actual costs result from the following business transactions: Final backflush Reporting point backflush Internal activity allocation Revaluation of activities at actual prices Overhead calculation The functions performed for production cost collectors during the period-end closing process include: Work in process calculation Variance calculation Settlement

https://help.sap.com/glossary/?locale=en-US&term=production%...



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Note added at 1 day 10 hrs (2023-03-27 19:05:02 GMT)
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https://help.sap.com/glossary/?search=cost%20collector

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Note added at 1 day 10 hrs (2023-03-27 19:15:28 GMT)
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I considered 'cost collector' to be the same as 'product cost collector' because of this info:

What is meant by cost collector?
Definition. Cost object in Product Cost by Period that collects the periodic actual costs incurred in the production of a material. When you use a product cost collector, the product is the main cost object.

https://tinyurl.com/3dvsm92h