CK11n is used to calculate the standard cost estimate of the product. the system considers the bom structure and valuation strategy and control mention in the costing variant and calculates teh standard cost of the material. cost estimate is run or the standard cost is calculated monthly, quarterely etc. and all the analasys of actual production is based against this standard estimate. Also CK40N is used for updation purpose, CK40n is used to update the Prices in the material master. it is done by marking and releasing the cost estimate which is calcualted. when marking is done, the system will update the price of the material in the material master in costing 2 tab in the future price. when release is done then the system will update the current standard price in teh costing 2 tab. all the postings will then use the price which is updated. Remember one thing...all the raw materials(which are purchased) are costed at moving avg price. and all the semi finished and finished materials(which are produced inhouse) are costed at standard price. To check the pricing results, ck11n is used. ck40n is used for updating the prices in material master.