sap controlling 관리회계 cost component structure oktz activity type ERP valuation variant costing variant okeq cost estimate transfer structure ckm3 settlement Standard Price 전송구조 kei1 co-pa oko6 allocation structure settlement profile costing sheet controlling area kbk6 kp26 purchase info record valuation view costing type okkn 표준원가 추정 cost component group ck13n ck11n cost component view material ledger 통계주요지표 sap co cost element 자재원장 SKF 이동평균가 OBYC 미수수익 매출채권 재공 allocation wip 재공품 overhead routing 표준원가 IMG 미지급비용 대손충당금 수익성분석