I know statistical has no actual posting.
When I check in settlement rule it has nothing there whereas kob1 has balance.
1 so I just wonder if cost element with this statistical order, what is the use?
2 may i know need to transfer cost to real IO? if not what happen to the balance in kob1?
Internal orders are non-logistical cost collecting orders (i.e. they are not involved in production like manufacturing orders).
Internal orders are generally temporary objects for a specific cost collection function. For example, tracing costs on a particular project like a trade fair or perhaps in case of real estate a promotion for a new development.
Generally however they are not open ended but come to a natural close at which point the orders are settled to a cost center (there are a list of other objects to be settled to this is just one example).
In the case of statistical orders no settlement can occur as technically no actual values exist.
You have to maintain a company code in the order - always. There is at least one company code assigned to the CO area and this company code has to be assigned to the order master data, otherwise for example the relevant currency would not be known.
Exception of the rule: In the order the indicator 'statistical' is checked. If the order just collects costs and is not used for periodical postings (settlement, overhead calculation) there is no company code needed.
So internal orders are useful for reporting purposes across company codes. Only one real account assignment is allowed for a cost element posting. So if the real account assignment is typically a cost center belonging to a company code then the statistical internal order can be used to capture the costs for reporting purposes across company codes.
In business manangement there are typically businesses across companies and you may need to know expenses about some project that has many expenses across companies. Statistical internal order can solve this case because when you post
expenses to the project we can have statistical internal order as additiional account assignment in the transaction and finally you will know expense of this project across company codes i.e. total expenses.
However if 'funds management' is active then i believe you need to have company code assigned for the statistical IO as well. Please read note 615911. In this case the statistical IO is not so useful except as an additional reporting object.