What distinguishes a real cost object from a statistical cost object?

Real cost objects are designed to actively receive and send costs and revenues throughout the financial system, enabling a direct impact on financial statements and performance analysis. These cost objects are fundamental to processes such as cost tracking, budgeting, and profitability analysis. In contrast, statistical cost objects are used primarily for reporting and analytical purposes, allowing for the aggregation of costs or statistical data without impacting financial transactions directly. They serve as a means to provide insights into cost behavior and resource allocation without being tied to real financial movements.

This distinction allows organizations to track financial performance accurately via real cost objects while maintaining a broader understanding of cost categories and trends through statistical cost objects. Statistical cost objects do not affect accounting results as they do not send or receive costs or revenues, thus serving a separate yet complementary role in the cost management framework.