• 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.
  • 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 posting is done in a Cost Element in a production CC and the CE is not in the 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
  • 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.