Define Cost Elements for Results Analysis

In this step you can check the cost elements under which the data from results analysis (cost of sales, work in process, reserves, etc.) are updated on the order.

These secondary cost elements have cost element type 31. If you want to pass the work in process, reserves, and so forth to Financial Accounting, you must define posting rules. You must not create any cost elements in the Contolling module for the G/L accounts in these posting rules.

Reports are defined in the information system that display the data from results analysis under the results analysis costs elements. Order hierarchies can be used to display this data at higher levels, such as plant level.


You must already have completely created a controlling area.

Standard settings

The standard system contains a number of predefined results analysis cost elements.

Further notes

1. Check whether the cost elements supplied with the standard system meet your requirements.
2. If necessary, create new cost elements of cost element type 31.


For transporting cost elements, a special function is provided in the Implementation Guide for Controlling General.