Product drilldown reporting: create additional characteristic

Hi,

using product cost by order information system (T code KKO3, report 7-KA2-K-K1) I can see for some SAP delivered characteristics (eg material, cost component) all variance categories (in the columns).

What I want to achieve is an additional characteristic u201Coriginu201D which reports the variance categories based on there origin (eg combination of cost center / activity type, or plant/raw material in the report rows, variance categories in the report columns).

Origin can be seen when executing variance calculation (KKS2) in the detailed list per cost element when adding the field u201Coriginu201D in the ALV-Layout.

This characteristic u201Coriginu201D is also available in the KKBC_HOE analysis (pre defined summarization hierarchy) but when double-clicking a cell in a report layout with columns u201Cvariance categoriesu201D and rows u201Coriginu201D the displayed u201Cobject listu201D does not contain the variance details anymore (SAP told me due to performance reasons) and this kind of report does not have the drilldown functionality like the drilldown reports.

Unfortunately I did not find a way to create this additional characteristic to be used in the product drilldown reports, it can not be done using OKQ3 and I doubt that it can be created using CT04 T-code.

How to create this characteristic?

Best regards, Christian