In variance calculation, the first splitting step distributes the activity-independent actual costs on the basis of the target costs and quantities by cost element to the activity types . If no target costs are given for a cost element, the SAP System determines target costs for the corresponding cost element group. These target costs are then used as the basis for the first splitting step.
You may use either the defined cost element groups or define new cost elements for the special requirements of variance calculation.
In this IMG activity you create new cost element groups or maintain existing cost element groups.
You can combine similar cost elements into cost element groups. Similar cost element groups can be collected further into other cost element groups in order to build a cost element hierarchy.
You can use cost element groups in, for example:
Note on Group Names
Standard cost element group OAS-INT is available for chart of accounts INT (international chart of accounts) in controlling area 0001.
Notes on Group Maintenance
Notes on Copying Groups
Note on transport
To transport cost element groups, see the IMG under "Controlling: General".
Note on Validity Period
Note that groups have no validity periods. On the other hand, most master data is time-based.
For more information, see the R/3 Library under "Controlling -> Cost Center Accounting -> Cost Center Accounting System Administration" in "General Information on Master Data Maintenance -> Master Data Groups" as well as "Cost Elements and Cost Element Groups -> Cost Element Groups".