Maintain Cost Element Groups

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:

The row structure of your report is determined by the cost element structure. You can create totals for each node in the report.
If, for example, you wish to display and plan personnel costs in one work transaction, select the group "Personnel costs".


Note on Group Names


Standard settings

Standard cost element group OAS-INT is available for chart of accounts INT (international chart of accounts) in controlling area 0001.


1. Check whether the standard cost element groups meet your requirements.
2. Enter the group to be created or changed and choose "Enter".
3. In the structure screen, select the node from which the group is to be extended and choose "Same level" or "Lower level".
Data fields appear at the selected location in the tree structure.
4. Enter a name and a text for the new node.
5. Confirm by choosing "Accept changes".
6. To assign values to an end node, select the node and choose "Insert value".
Data fields appear in the tree structure.
7. Enter a "From" value and, if necessary, a "To" value.
8. Confirm by choosing "Accept changes".
The selected values appear together with the name.

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.

Further notes

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".