Business Term Status
The Business Term is currently validated by the Data Governance Committee.
Business Term Definition
A cost element classifies the organization's valuated consumption of production factors within a controlling area.
- Primary Element - costs that originate outside the company; relate directly to the income statement in FI and must be included in the FI Chart of Accounts
- Secondary Element - costs that result from internal allocation activities; NO relation to G/L accounts in FI. These accounts are exclusively for cost accounting and are only maintained in CO
Roles
Data Owner
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Data Steward
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Data Sources, Type and Classification
Data Source
SAP
Data Type
Master Data
Data Classification
Internal Data
Data Protection and Update Frequency
Data Update Frequency
On demand
Data Quality Issues and Rules
Data Quality Issues
- Inactive cost elements
Related Business Terms
| Data Attribute | Description | Link |
|---|---|---|
| Cost Components Structure | A cost component structure is used to classify within the cost collector which cost elements are Fixed, Variable or Depreciation | More info |
| XCS-ALL Group | The XCS-ALL group is a cost elements group that is used in multiple ocasions | More info |
| Cost Element Category | This field is only used in Controlling (CO) and classifies G/L accounts into different types. | More info |
| ZSOLV Group | The ZSOLV group is a cost elements group that is used in multiple ocasions. | More info |
| Variable Cost Element | Identificator of Variable costs elements based on XCS-ALL Hierarchy |