Statistical Internal Order Vs Statistical Project WBS : Part1, Part2, Part3, Part4
Drawing a parallel between Statistical Internal Orders (IOs) and how the same concept applies in Work Breakdown Structures (WBS elements) in SAP Project System (PS) is the reason for this blog.
Here’s the comparison and how to use them:
🔹 Background
- Statistical Internal Order → Used as an additional reporting object. Costs post “statistically” (informational only). The real cost assignment still goes to another true CO object (e.g., Cost Center, WBS, Asset).
- Statistical WBS Element → Works the same way. You can define a WBS element as statistical so that it only collects data for reporting, not as a real account assignment object.
🔹 How to Use Statistical WBS Elements
1. Define WBS Element as Statistical
- In the WBS master data (transaction CJ20N → go to WBS element details):
- Set the indicator “Statistical”.
- This tells the system: postings here are only for reporting.
2. Posting Logic
- When you assign a statistical WBS in a posting (FI/CO document, purchase order, etc.):
- The system still requires a real CO object (e.g., a Cost Center or true WBS element).
- The WBS collects values statistically for reporting.
- Example:
- Expense posted to Cost Center 1000 (real)
- Same posting also carries WBS Element X (statistical)
- Reports (e.g., CJI3, Project Reports) show costs under WBS X for info purposes.
3. Use Cases
- Cross-reporting dimension (e.g., “Marketing Campaign 2024” tracked via statistical WBS, while real posting goes to cost centers).
- Budget monitoring → You can assign a budget to a statistical WBS and check usage against real postings.
- Parallel reporting → Example:
- Cost Center = “IT Department” (real)
- WBS = “Digital Transformation Program” (statistical)
- This way, the same expense can be analyzed both by department and by project.
4. Reports
- Transaction CJI3 – Actual Line Items
- Transaction S_ALR_87013542 – Project Actual Costs
- Transaction CN41N – Project Structure Report
🔹 Analogy: Internal Orders vs WBS
| Feature | Statistical Internal Order | Statistical WBS |
|---|---|---|
| Real CO object required | Yes | Yes |
| Posting behavior | Costs flow to real object, order gets info only | Costs flow to real object, WBS gets info only |
| Use case | Parallel reporting dimension | Parallel reporting in project context |
| Reports | KOB1, KOB3, S_ALR* | CJI3, CN41N, S_ALR* |
👉 So, you can use statistical WBS elements almost the same way as statistical Internal Orders – for parallel tracking, reporting, or budgeting, without being the “real” controlling object.
MP's S/4HANA 