There will be no impact on your operating profit, but you will allocate more costs to the production orders (see example order 52466399). As an example if until now you allocated THB 1.625 as OH, in future you will allocate THB 10 . On the other hand you will have less unallocated cost on your cost centers. Your product calculation will become more close to real figures. See also the explanations on the encl. table.