| Domain: Finance Data & Reporting |
Responsibility area: Maintain Costing Master Data |
A secondary cost element represents postings that occur between controlling objects within CO and from CO to COPA. A secondary cost element is essentially an account that exists only in the CO module, not in FI. When costs are moved (e.g., from one cost center to another using an assessment, or from a cost center to a production order), no postings are made in FI.
The seconday cost element category is 21, 42 or 43
The codification of a secondary cost element depends on the system:
The creation of new secondary cost elements should be done in very limited cases. Usually it is done in the frame of a project when a new process is set-up and requires the creation of a new cost element.
All entities in WP1& PF1
See Finance Glossary
A secondary cost element is created in limited cases and must follow the standard rules: