Field help (CSLTMATCST) 

Use this field to define the type of cost to be used to value materials. The default cost type is defined in the CLCxxxMAT-Mat cost selection xxx calc parameter (TC chapter, COS group), where xxx corresponds to the type of cost calculation being performed (budget, standard, revised standard, simulation). You can change the default cost type, if required. The possible values are:

SEEINFO The selection of the cost type only applies to the cost calculation of a material (component without a valid BOM for the alternative). The cost of a product with a BOM is calculated based on the cost of its components. The cost of materials from a subcontractor always comes from a price list. If the price list is not found, the standard cost can be used if the PURPRICE - Standard cost default price list parameter is set to 'Yes'.