SAP ABAP IMG Activity CFMENUOLPROKTZ (Define Cost Component Structure)
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IMG Activity
ID CFMENUOLPROKTZ Define Cost Component Structure  
Transaction Code S_ALR_87100850   (empty) 
Created on 19991202    
Customizing Attributes CFMENUOLPROKTZ   Maintain Cost Component Structure and Assignment to Costing Variant 
Customizing Activity CFMENUOLPROKTZ   Maintain Cost Component Structure and Assignment to Costing Variant 
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name SIMG_OLPR_OKTZ    

In this step you create a cost component structure and the associated cost components. The cost component split is generated on the basis of the cost components. These settings are used for:

Material cost estimates are created in the Product Cost Planning component. Sales order cost estimates and order BOM cost estimates are created in the Product Cost by Sales Order component.

The following applies to product costing:

You can:

  • Display the cost components in the cost estimate
  • Analyze the cost components in the information system
  • Transfer the cost components to Profitability Analysis (CO-PA)

The cost components also serve as a filter for the costing results. They determine the following:

  • Which costs are included in the cost estimate for the higher-level material
  • Which costs should be part of the standard price for the material costed
  • Which costs should be part of the commercial and tax price for the material costed
  • The value added that arises through transfer prices

The cost components break down the results of the cost estimate into factors such as raw materials, material overhead, external activities, setup costs, machine costs, labor costs, production costs, and other costs.

The following applies to Easy Cost Planning gilt:

In the cost estimate, the cost component groups are displayed, and you can analyze the costs there. The cost component split, however, is not saved and consequently is not available in the information system.

The information in this section applies in principle to Easy Cost Planning , with the following exceptions:

  • It is not possible to transfer the costing results to Profitability Analysis because the cost component split is not saved.
  • You cannot view the costs in the auxiliary cost component split.
  • You can only see the differences between the transfer prices (delta profit) if your operational valuation view is group valuation. You create the operational valuation view in the operational version (000) in Customizing for General Controlling under Organization -> Maintain versions.

Structure of the Cost Components in a Cost Component Split

The cost components are listed in a cost component structure that can contain up to 40 cost components (cost fields).

  • You can create up to 40 cost components that contain variable costs.
  • For cost components that contain full costs, the system creates a second cost field for the fixed costs. This means that you can create no more than 20 cost components that are full costs.

The structure of the cost components is the same for each material in the >DS:GLOS.3526C3F9AFAB52B9E10000009B38F974>BOM. This means, for example, that:

  • The costs for a raw material appear under the cost component "raw materials" in the cost estimate of the semifinished material and the higher-level semifinished materials and finished materials
  • The costs for an internal activity appear under the cost component "production costs" in the cost estimate of the semifinished product and the higher-level semifinished products and finished products

This way the product cost estimate shows you not only the total costs for the usage of a semifinished product, but also what the costs are composed of, the cost component split. The system updates a cost component split for each material (including the raw materials). In contrast to the R/2 system, you do not have to create separate cost components for the semifinished materials.

You can identify the cost component split of the cost component structure as a primary cost component split. In this case you can include the primary costs from Cost Center Accounting and Activity-Based Costing in the cost estimate. Overhead that goes into the primary cost component split is still treated as secondary costs.

The primary cost component split and the cost component split for the cost of goods manufactured can exist in parallel to allow comparisons and analyses. In this case you specify which cost component split is the main cost component split. Only the main cost component split can update of results of the standard cost estimate to the material master. The second cost component split (called the auxiliary cost component split) is used more for statistical information purposes and can be evaluated in Profitability Analysis, for example.

Assignment of Cost Elements to Cost Components

All costs in the All costs in the SAP system are assigned to cost elements. This assignment is made in the following way:

If costs arise for...    then assignment is made through...

Materials    account determination

Nonstock materials    the BOM item

Internal activities    the activity type master record

External activities    the purchasing info record or the operation

Overhead    the costing sheet

Materials that are assigned to the same cost element through automatic account determination can be separated for controlling purposes through an origin group in the costing view of the material master record.

You can create cost components in the following ways:

  • Cost element from, cost element to

    For example, costs that are assigned to cost elements 400000 to 410000 are assigned to the same cost component.

  • Cost element from

    For example, costs assigned to cost element 400000 are assigned to one cost component, while costs assigned to cost element 410000 are assigned to a different cost component.

  • Origin group

    For example, costs that are expected for materials of origin group EXTN are assigned to the same cost component (regardless of the cost element).

  • Cost element from, origin group

    For example, costs assigned to cost element 400000 and origin group EXTN are assigned to the same cost component.

  • Cost element from, origin group, cost element to

    For example, costs assigned to cost elements 400000 to 410000 and that come from materials with origin group EXTN are assigned to the same cost component. Costs that are within this cost element interval but have a different origin group are assigned to a different cost component.

  • No entries

    If you leave the entries Cost element from, Origin group and Cost element to blank, all costs in the cost estimate that were not assigned are assigned to the cost component with a blank entry. For example, this can be a cost component for "other costs".

Example of Assignments of Cost Elements to Cost Components

The costs in the itemization (such as material usage costs, internal activities, and overhead) are assigned to cost components as follows:

Itemization        Cost elements        Cost component

M Plant 01 RAW-1    ->    400000    ->    01 material costs

M Plant 01 RAW-2    ->    400000    ->    01 material costs

M Plant 01 RAW-3    ->    410000    ->    01 material costs

E CCenter 1 ACT-1    ->    610000    ->    02 internal activities

E CCenter 1 ACT-2    ->    611000    ->    02 internal activities

G material overhead    ->    660000    ->    03 overhead

Material account determination selects an account (such as 400000, 410000) and a primary cost element for each material (item category M). These cost elements are assigned to cost component 01.

For each internal activity (item category E) there is an activity type defined in the CO module. The master record of this activity type points to a secondary cost element (such as 610000 or 611000). These cost elements are assigned to cost component 02.

Overhead (item category G) is calculated in Controlling in a costing sheet. The credit key in the costing sheet points to a secondary cost element (such as 660000). These cost elements are assigned to cost component 03.

Attributes of the Cost Components

When defining the cost components you must determine whether they:

Business Attributes
ASAP Roadmap ID 204   Establish Functions and Processes 
Mandatory / Optional 2   Optional activity 
Critical / Non-Critical 2   Non-critical 
Country-Dependency A   Valid for all countries 
Assigned Application Components
Documentation Object Class Documentation Object Name Current line number Application Component Application Component Name
SIMG SIMG_OLPR_OKTZ 0 HLA0001565 A HLA0006678  
Maintenance Objects
Maintenance object type C   Customizing Object 
Assigned objects
Customizing Object Object Type Transaction Code Sub-object Do not Summarize Skip Subset Dialog Box Description for multiple selections
ELEMENTESC C - View cluster SM34  
History
Last changed by/on SAP  19991202 
SAP Release Created in 46C