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”
Primary cost element
A primary cost element corresponds to the analytic reflect of a P&L account,
The “Primary cost elements (PCE)” = mirror of P/L FI accounts
- Most of the P/L FI accounts exist as PCE.
- If the PCE exist, the posting in FI is only possible if a CO-object is given
The codification of a primary cost element is:
- 6 when it is a cost & 7 a revenue
- 9 digits : it can depend on the use of the cost element
Secondary cost element
The “Secondary cost elements” are used inside the CO module in order to assume the allocations inside CO (cost center assessment, cost center activity, settlement of orders,…) and to ensure comprehensive reporting and detailed planning.
Secondary Cost Elements are necessary and used for cost allocations between different CO objects, e.g. cost center to cost center or cost center to order.
There are:
- Reporting Secondary Cost Elements
- Non Reporting (Organizational) Secondary Cost Elements;
The codification of a non reporting secondary cost element is:
- 9 : secondary cost element
- 4 digits : cost section
- 3 digits : local need
- 1 digit
- 0 - ad cost
- 1 - unit price
- 2 - fixed price
- 1 digit
- 0 - settlement
- 1 - assessment
- 2 - activities
Codification of a non reporting secondary cost element used to settle Maintenance with assessment cycles
9 : secondary cost element
4 digits : cost section : 105 Maintenance
3 digits : by default 000
1 digit : 0 - ad cost
1 digit : 1 - assessment
The codification of a reporting secondary cost element is:
- 98 : reporting cost element
- 3 digits : cost section
- 3 digits : local need
- 1 digit
- 0 - ad cost
- 1 - unit price
- 2 - fixed price
- 1 digit
- 0 - settlement
- 1 - assessment
- 2 - activities
