Yasir,
Cost estimates without quantity structure. If a cost estimate without quantity structure exists for a material, the results of this cost estimate are included in a cost estimate with quantity structure. If there is no cost estimate without quantity structure, the cost estimate with quantity structure accesses the price in the material master record. The planned costs for this material then go into the cost estimate with quantity structure as raw material costs
If you always cost your materials (including raw materials) using costing with quantity structure, you should turn on this indicator. This improves performance, because the system does not search in vain for existing cost estimates without a quantity structure for every material when it explodes the BOM. Therefore, only turn on this indicator if you normally cost the materials using costing without quantity structure.
See below links it may helpful
Material Cost Estimate Without Quantity Structure - Product Cost Planning (CO-PC-PCP) - SAP Library
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Thanks
Hrusikesh
