- Splitting structure is used in cost center planning to define which cost elements are considered for calculating which prices of activity types, when a cost center has more than one activity associated to it, and the price is not manually determined (most of the cases in production CC). Also for actual price calculation of the activity types. It links Cost elements (and its amounts) with activities types of a given production CC.
For example, costs posted in the cost center D232410900 are considered as Variable or fixed and then allocated to the corresponding activity with the splitting structure that is based on the hierarchy XCS-ALL
- It is done at CC level.
- The level of complexity is determined by the different types of activity types used in production CC.
- The right design of the splitting Structure/Activity Types is a preliminary step to have the Cost Component structure as detailed or as simple as we want.
The most common splitting structures are Z1 and Z2. They are based on the Rules - Cost element Group XCS-ALL
The splitting structure can be displayed with OKES - Display splitting structure
- When a production CC is not included in a splitting structure… then the amount is split by the number of Activity types and it is allocated to each of them. Eg: 1000 with 3 act types >> 1000/3
You can check if the cost center is included in a splitting structure with KS03 - Display cost center
In the example the cost center D232410900 is included in the splitting structure Z1
- If there is a posting in a CC in a given cost element linked to a activity type; but there is no posting of that activity type: the system will generate an error in the Product Costing step (activity type revaluation) and the balance of the cost element will remain in the cost center
- If there is posting of an activity type without any posting in the cost elements associated to it: actual price revaluation will bring its price to zero.