I used them some time ago and don't remember the full details.

However you must allow using additive costs in the deffinition of the costing variant (OKKN) and in the
valuation variant . Then use tcode CK74 to fill the data.
Additive Costs
Use
You use additive costing to add costs manually to a material cost estimate when they cannot be
calculated by the system. Examples of such costs are freight charges, insurance costs, stock transfer
costs,incomplete or changed BOMs, and routings.
As a rule, costing calculates the costs of a material on the basis of the quantity structure. This type of cost
estimate is performed automatically by the system. However, you can also manually enter estimated
values for costs that cannot be calculated by the system. This allows you to add costs to a cost estimate
that was calculated automatically.
Prerequisites
The main prerequisite for including additive costs in an automatic cost estimate is that you carry out both
automatic and additive costing on the basis of the same costing variant and costing version.
In addition, you need to carry out or check the following settings in Customizing:
To ensure that the additive costs are included, set the indicator Incl. additive costs for each
valuation strategy in the valuation variant in Customizing for Product Cost Planning.
Specify the following through the costing variant in Customizing for Product Cost Planning:
o Whether any existing additive costs are to be included in cost estimates that you create
with this costing variant
o Whether the additive costs are to be included when calculating overhead
o Whether the additive costs are to be included when transferring stock to another plant
You create separate cost components in Customizing for Product Cost Planning for those costs
which you enter with the additive cost estimate, for example if you want to include the following
costs in the cost estimate:
o Special direct costs of production
o Costs for materials for which no BOM has yet been created
o Costs for work sequences for which no routing has yet been created
For more information about creating costing variants and valuation variants, and also updating additive
costs in cost components, see the Implementation Guide (IMG) for Product Cost Controlling.
Features
The following graphic shows the link between the automatic cost estimate and the additive cost estimate.

When you cost materials, the system determines the BOM for the material, and selects a price for the
valuation of the material components through the valuation variant. If you set the Incl. additive
costs indicator in the valuation variant, the system looks for any existing additive cost estimates for the
material. The system adds the costs entered manually to the costs calculated by the system. The costs in
the automatic cost estimate and the additive cost estimate are added together for each cost component.
If you enter or change costs manually for a material, these costs are not automatically rolled up in the
BOM structure. You must first create a new material cost estimate or execute a new costing run so that
the changes are included and rolled up. If additive costs have been included, the system sets
the Additive costing exists indicator in the overview screen of the cost estimate. You can then update the
costing results in the material master .

The additive costs are added in their line item form to the itemization of a cost estimate with quantity
structure; in doing so item categories S (total) and T (text) are not transferred. If the costing item has a
cost component split, then the cost element under which the item is entered is transferred, not the cost
component split itself.
Additive cost estimates with dates that are not within the period of validity of the automatic cost estimate
are not included in the automatic cost estimate.
The valuation date specifies the date for which the prices are selected. If a price is not valid on the
valuation date, it cannot be selected. For more information, see Date Control.

You enter the additive costs manually in the form of a unit cost estimate. When you create additive costs
using unit costing, you can use the items of an existing additive cost estimate as a reference.
For raw materials, you can change the price in the material master record by entering an additive cost
estimate, recosting the raw material automatically (Valuation and costing variants including additive
costs), and releasing the result.
For assemblies, you can change the price in the material master record by creating an additive cost
estimate, costing again with an automatic cost estimate (costing variant including additive costs, valuation
variant as required), and releasing this price.
Additive cost estimates whose dates are not within the period of validity of the automatic cost estimate
cannot be included in that automatic cost estimate.

The valuation date specifies the date for which the prices are selected. If a price is not
valid on the valuation date, it cannot be selected. For more information, see Date Control.
You enter the additive costs manually in the form of a unit cost estimate. Unit costing is a universal tool
for planning costs and setting prices. You can use it to plan costs for different objects, such as the
following:
Additive costs
Material (material cost estimate without quantity structure)
Base planning objects
Unit costing is a type of spreadsheet that, due to its integration, can use existing master data and prices
in the R/3 system. When you create additive costs using unit costing, you can use the items of an existing
additive cost estimate as a reference.
The additive costs are added in their line item form to the itemization of a cost estimate with quantity
structure; item categories S (total) and T (text) are not transferred. If the costing item has a cost
component split, what is transferred is not the cost component split but the cost element under which the
item is entered.
Include additive costs with stock transfers
Definition
This indicator has the effect that manually entered cost components for materials with the following
special procurement types are taken into account:
transfer to another plant
production in another plant
Use
You can to enter, for example, the transportation costs for stock transfers in the form of an additive cost
estimate in the receiving plant. In costing, these cost components are added to the costs calculated
when thequantity structure for the material in the issuing plant was valuated.