There are 2 types of cost elements:
- Primary Cost Elements for cost flows from Financial Accounting to Controlling. They are the replica of GL Accounts
- Secondary Cost Elements for cost flows within Controlling. They are created within the CO module.
Cost elements Master Data to be maintained in PF1 & WP1
Display cost elements master data with KA03 - Display Cost Element
1. Codification
The codification of a cost element depends on the ERP & the usage of the cost element:
A primary cost elements is for CO the equivalent as accounts in FI 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 can depend on the use of the cost element
In WP2
The codification of a primary cost element is:
- 98 : primary cost element
- 6 digits that can depend on the use of the cost element
There are 2 types of secondary cost elements:
- Cost elements to transfer costs between cost centers, orders & WBS
- Cost elements to transfer costs from the cost centers to COPA (in PF2 we speak about "Reporting cost elements")
In PF2
The codification of a cost element to transfer costs between cost objects 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
Example
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 cost element (to transfer costs from a cost center to COPA):
- 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
In WP2
The codification of a secondary cost element is:
- 99 : secondary cost element
- 6 digits : the first digits depend on the use of the cost element
2. Categories
Depending on the type & usage of the cost element, the category differs:
Primary cost element
Category 01 : the account can use a cost element or a profitability segment
- The sign used in the account in FI is the same used in CO-PA
Category 11 : the account must use a profitability segment
- The sign used in the account in FI is inversed in CO-PA (KE24)
- The report re-inverse the sign in the line (KE30)
- We cannot mix the 2 categories in the same CO-PA value field
- Be careful in the assessment cycles from cc to CO-PA (rules need to be followed)
Category 22 : external settlement > used in the primary cost elements defined as a counter part of a cost object settlement to a balance account (ex: wbs UAC in Europe )
Secondary cost element
- Category 21 : internal settlement > used in the cost elements of PM orders settlement
- Category 42 : assessment > used in the assessment cycles of cost centers
- Category 43 : internal activity allocation > assigned to the activity types. Every one could represents a fix cost or a variable cost , never mixed cost.
- In PF2, the group XCS-ALL is the base for allocation structures of Utilities and for new Splitting Structures
- In WP2, the group XCS-ALL is used in the PA transfer structures for settling WBS elements, process orders and internal orders to CO/PA
SAP t-code
The group ZSOLV is created in PF2 & WP2.
It replaces the cost element group ZRCS-FC from
It is used:
- in BW & Qlik for CO$TA - Cost Transparency (WBP) & fixed costs reports: CBS - Function costs & FC - GBU Fixed Costs
- in assessment cycles (PA transfer structures & Allocation structures)
- for the determination of the subpackage in CO$TA - Cost Transparency (WBP) when the package derivation source is COSTELMNT (see Co$ta - Package assignment)
How to display the group ZSOLV ?
- It is maintained in SAP and can be displayed with KAH3 - Display cost element group
- A report is available in BW with the list of all cost elements and their group ZSOLV => Co$Ta - BW Cost Element Master Data
The group ZRCS-FC is created in PF1 & WP1 and is used
- in BW & Qlikview for the fixed costs reports
- in assessment cycles
SAP t-code
Warning
From the group ZRCS-FC is replaced by the Cost element Group ZSOLV
