http://help.sap.com/saphelp_nw70/helpdata/en/9b/92ed10b025f040813980f81cc4513a/content.htm
Hello
You can use standard T code CJ44 - Apply overhead costs. You must run period end process to allocate actual Overheads costs.
In case you are using only WBS , execute CJ46 to get the planned costs based on the variant set in the planning profile.
In networks you can set up to determine plan costs automatically.
In case you are using SAP BI /BW , I suggest you refer SAP Note - 573962.
For SAP BI overhead cost controlling can be understood by referring above link.
Regards
Shubham