As far as i know we do not have to plan costs with KP06 if we decide not to use the system computed plan prices.
In our company we normally derive the variable portion of the activity type price using a simple formula = Total salary of the production cost center / (Total employees X Total hours worked for the month), which means this formula will get us the hourly rate of the activity which we can enter in the variable price portion using KP26. This variable price is actually a realistic actual price indeed because the salary or houts worked will not vary month to month and it is ok to plan it once and keep it the same across periods.
As far as the fixed portion is concerned we can run assessments and then actual price calculation to derive the fixed price portion based on the actual assessment value.
As such i do not understand in what cases we have to use KP06? I believe we have to use it only if we want to use the system to compute the plan prices. Or is there any other real use of it?
Thanks in advance.