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:
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".