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,
  • Every result account in FI is mandatory in CO,
  • Therefore, the primary cost elements in CO mirror the result accounts in FI.

The codification of a secondary cost element is:

  • 98 : secondary cost element
  • 6 digits that can depend on the use of the cost element

 

 

Secondary cost element

  • A secondary cost element is used in the assessment cycles (to transfer costs between cost centers or from the cost centers to COPA) and is also used to transfer costs between cost objects.
  • They have specific codification for assessment cycles of cost centers, activity types, etc.

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