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A primary cost elements is

Cost Elements are

for CO the equivalent as accounts in FI

They are classified in 2 families:
  • The “Primary costs elements”
  • The “Secondary cost elements”

 

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Primary cost element

with the same codification that is detailed in the page GL Accounts codification tables.


In PF2


The codification of a primary cost element is:

  • 6 when it is a cost & 7 a revenue 
  • 9 digits : it
Info
  • A primary cost element corresponds to the analytic reflect of a P&L account,
  • Every result account in FI is mandatory in CO,
  • Therefore, the primary cost elements in CO mirror the result accounts in FI.

The codification of a secondary cost element is:

  • 98 : secondary cost element
  • 6 digits that can depend on the use of the cost element

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Secondary cost element



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In WP2


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  • A secondary cost element is used in the assessment cycles (to transfer costs between cost centers or from the cost centers to COPA) and is also used to transfer costs between cost objects.
  • They have specific codification for assessment cycles of cost centers, activity types, etc.

The codification of a secondary primary cost element is:

  • 99 98 : secondary primary cost element
  • 6 digits : the first digits that can depend on the use of the cost element

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