WP1
PF1
the group :- A1 – for production variance in process orders to define which cost elements are variable, fixed, depreciation or statutory.
P1 to P9 (depending on the destination P&L lines), to define which cost element goes to which P&L line in the settlement of WBS elements and internal orders with profitability segment settlement rule to CO/PA (in particular billing WBS).
Splitting structure used in cost center planning to define which cost elements are considered for calculating the prices of activity types MACHI – machine hours and AMO - depreciation (in splitting structure 10) or activity types MACHI, MANHO (man-hours) and AMO (in splitting structure 20).
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