Diagnosis
For the calculation of variances with &v2& &v3&, thetarget costs intarget cost version &v1& are missingfor the following reasons:

• There were no planned costs and/or planned quantities (see earlier
message).

• The quantities on which the planned costs were based are zero in the
time period concerned. This may be caused by the fact that no goodsreceipt for a cost object (such as aproduct cost collector orproduction order) has beenentered.
This results in target costs of zero.

System Response
Because no target costs were calculated, the difference between the
planned and actual costs could not be broken down intovariance categories. The difference isupdated as a remaining variance.