Base object costing

i need an overview of base object costing and base object planning in product costing with an scenario where it is exactly used

HI,
I guess, you are referring to 'Base Planning Object' in simulation costing.
Base planning object allows you to enter a quantity structure manually, so you can costs without accessing BOMs, routings etc., With this you can cost new products (without material master). It is like a master record (with your own name) for which can create a cost estimate. It is excel like sheet where you can enter you costs. You still refer to a Costing variant here which is not the normal cost variant, though.
So, this functionality is used in simulation costing, especially for new products for which you don't have the master data defined in SAP.
Check this [link|http://help.sap.com/saphelp_erp60_sp/helpdata/en/cf/6fe5bc414f11d182b10000e829fbfe/frameset.htm] for more details.
Hope this helps.

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