Maintain Cost Component Structure

In this IMG activity you maintain a component structure to calculate activity prices in the framework of cost component accounting.

For each cost component structure you define a component such as energy, personnel, or raw materials. The components combine all costs occuring for a particular cost element area. In this way, you ensure greater cost transparency in activity price calculation when putting together the activity type prices - for example, it becomes easier to find how much of the activity price is taken up by the material costs.

In activity allocation, the cost component structure remains constant, meaning that the receiver takes on the sender cost elements and that the allocated costs are posted in the same cost components in the receiver as in the sender.

A cost component structure can have a maximum of 40 defined cost components.

Cost components are assigned to cost elements. You thereby determine which cost elements go to which rows in the structure, and how these components are updated in calculation.

The cost component structure must be stored independently of fiscal year in the version.

You can transfer cost component splitting directly as primary cost splitting to product costing, or you can use a transfer structure to transport it to the Product Cost Controlling component (CO-PC).


You need only carry out the steps named in "Activity". Further settings for cost components are not necessary, as they are relevant for product costing only.


To use a cost component structure for splitting:

1. Create a cost component structure or change an existing one.
a) To create a new structure, enter a two-character key and an explanatory text. Otherwise, choose an existing structure and maintain it in the following steps.
b) Save the cost component structure.
2. Define cost components
a) Select the structure and choose the navigation level "Cost components with characteristics".
b) If no components exist, choose "New entries". Otherwise, maintain the existing elements.
c) Enter the structure, a key, and a short text for the component.
d) Save your entries.
3. Assign the cost elements to the cost components.
a) Branch to the navigation level "Assign Cost Component - Cost Element Interval".
b) If no assignments exist, choose "New entries". Otherwise, maintain the existing elements.
c) For each component, enter the structure, the chart of accounts, and the relevant cost element or cost element interval.
d) Save your entries.
4. Enter the cost component structure in the fiscal year dependent part of the version's detailed information.

Further notes

For more information, see the R/3 Library under "Controlling -> Cost Center Accounting -> Actual Postings and Allocations -> Activity Price Calculation with Cost Component Structure".

Note on transport

For the transport of cost component layouts, an individual function is available in the IMG for "General Controlling".