There are 2 types of cost elements: 

  1. Primary Cost Elements for cost flows from Financial Accounting to Controlling. They are the replica of GL Accounts
  2. Secondary Cost Elements for cost flows within Controlling. They are created within the CO module. 



Master Data to be maintained in PF2 & WP2


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: 


2. Categories

Depending on the type & usage of the cost element, the category differs: 



3. Groups


A cost element is included in 2 core groups :