Primary Cost Component Split


From Release 4.0, there is a new costing option in the structuring of the planned costs of a product: the primary cost component split in the form of the cost of goods manufactured according to the original production factors.

While the cost component split for cost of goods manufactured shows the value flow based on the receiving activity type, the primary cost component split displays the original cost elements of this activity type. This enables depreciation to be transferred into the cost estimate, for example.

The functions in detail:

When two cost component splits are costed simultaneously, one structure is the main cost component split. The other is defined in the cost component structure as the auxiliary cost component split.

Change system parameters in customizing

Define cost components

Further notes

Further information can be found in the documentation for Product Cost Planning in the R/3 Library and in the Implementation Guide for Product Cost Controlling.