What is the prerequisite for sales order controlling?

Sales order controlling requires that the sales order item itself acts as a cost object or points to a cost object (e.g., a WBS element or a production order for make-to-order). This linkage is established through the requirement class assigned to the sales order item, which determines the cost management strategy.

The cost object is usually automatically determined or linked via configuration, not manually created in the sales order.

A product cost collector is used in repetitive manufacturing or period-based actual costing scenarios and is not a universal prerequisite for all sales order controlling, especially in make-to-order scenarios.

While valuated customer order special stock is relevant for certain make-to-order scenarios, it is not the *fundamental prerequisite* for sales order controlling; the core requirement is the assignment of a cost object.