Hierarchy
SAP_ABA (Software Component) Cross-Application Component⤷
CA-BK (Application Component) Bank⤷
BF (Package) FI Cross-application Objects
Basic Data
| Data Element | KSTAR |
| Short Description | Cost Element |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | KSTAR | |
| Data Type | CHAR | Character String |
| Length | 10 | |
| Decimal Places | 0 | |
| Output Length | 10 | |
| Value Table | CSKA |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | KAT | |
| Default Component name | COST_ELEM | |
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Cost Elem. |
| Medium | 15 | Cost Element |
| Long | 20 | Cost Element |
| Heading | 10 | Cost Elem. |
Documentation
Definition
Key uniquely identifying "a.
Items in a chart of accounts that are relevant to cost, are referred to as cost elements. They are used for entering all costs within the entire cost accounting system.
Dependencies
Cost elements are required to ensure comprehensive reporting and detailed planning.
Supplementary Documentation - KSTAR 0001
Use
In primary cost planning/revenue planning, you can plan a cost element/ revenue element or a group of cost elements/revenue elements.
You plan cost element groups/revenue elements groups when you want quick access to all cost elements and revenue elements in your cost center for planning purposes.
By planning cost element groups/revenue groups, you have the advantage of not having to fill the in the intial screen for each cost element/ revenue element.
Procedure
You can either use a single value, an interval or a group.
Revenue element groups are maintained as cost elements (cost element type 11) in the master data. They are also treated as cost elements.
Supplementary Documentation - KSTAR 0002
Use
In this field, you specify the lower limit of the cost element range to which the following definition of revaluation percentages applies:
- The cost element lower limit is derived from the entries in the cost element selection criteria. If you entered a cost element range here, the lower limit matches this field. If you entered a cost element group, the lower interval limit is derived from the value in the cost element group (area) field.
- If the cost element range is too broad, that is you want to revalue a smaller range of cost elements, you must change the cost element group using the relevant maintenance transactions or select a more suitable cost element group.
Examples
You are using a cost element group containing the following cost elements:
From To
400000 410000
419999 420000
429999 430000
Here, the values 400000, 410000,420000, 430000 are lower limits limits. You can switch between the cost element ranges and their revaluation percentages using the relevant function key.
Dependencies
Supplementary Documentation - KSTAR 0003
Use
In this field, you specify the upper limit of the cost element range to which the following definition of revaluation percentages applies:
- The cost element upper limit is derived from the entries in the cost element selection criteria. If you entered a cost element range here, the upper limit matches this field. If you entered a cost element group, the upper limit is derived from the value in the cost element group (area) field.
- If the cost element range is too broad, that is you want to revalue a smaller range of cost elements, you must change the cost element group using the relevant maintenance transactions or select a more suitable cost element group.
Examples
You are using a cost element group containing the following cost elements:
From To
400000
410000 419999
420000 429999
430000
Here, the values 400000, 410000,420000, 430000 are upper limits. You can switch between the cost element ranges and their revaluation percentages using the relevant function key.
Supplementary Documentation - KSTAR 0004
Use
Procedure
You must enter a category 03 cost element (cost element for imputed surcharges) here to be able to calculate the imputed costs.
Examples
Dependencies
Supplementary Documentation - KSTAR 0005
Use
Procedure
A cost element of category 41 must be entered here for the overhead rates.
Examples
Dependencies
Supplementary Documentation - KSTAR 0006
When a new cost element is created, the SAP system transfers all the characteristics from the reference cost element.
Exception:
Enter a secondary cost element as a reference cost element when you create a primary cost element or vice-versa. In this way, the cost element type is not transferred.
Supplementary Documentation - KSTAR 0007
Use
When you maintain the credit objects for target=actual imputed costs, the system lists the existing target=actual cost elements for the relevant controlling area.
Procedure
Providing these cost elements also are planned, the offsetting entry must be known when processing actual imputed costs for the postings to be made.
The cost center to be credited or the order to be credited is specified in the detail screen you reach by selectin the cost element to be maintained.
Supplementary Documentation - KSTAR 0008
Use
When you maintain the credit objects for the target=actual imputed cost calculation, you specify the cost center or order to be credited with the valid-to date in the detail screen of the selected target=actual cost element.
Supplementary Documentation - KSTAR 0009
Use
A base object cost estimate consists of one or more costing items (such as materials, internal activities, overhead). A base object cost estimate itself can appear as a costing item in another cost estimate.
The system assigns each costing item to a cost element.
- If you enter a cost element in the base object master, the base object item is automatically assigned to this item.
- If you do not enter a cost element, you have to assign the base object item to a cost element manually.
Procedure
Examples
Dependencies
Supplementary Documentation - KSTAR 0020
Use
The results of the WIP calculation and the results analysis are updated under results analysis cost elements. You can define posting rules which link these results analysis cost elements (e.g. work in progress for material costs) directly with G/L accounts.
Procedure
When you define posting rules per cost element, you will need to define a posting rule for each relevant results analysis cost element.
Examples
You have created the following line IDs for the WIP calculation:
Line ID Meaning
DC Direct costs
PC Production costs
OH Overhead (which cannot be capitalized)
Under "Define update", you specified the cost element under which work in progress and, if necessary, provisions for missing costs will be updated during the WIP calculation.
WPP Work in progress Provision
DC 672111 673111
PC 672131 673131
OH 672121 673121
In this case, you will need to define five posting rules:
- For work in progress, connect cost elements 672111 and 672131 to the corresponding G/L accounts
- For provisions, connect cost elements 673111, 673131 and 673121 to the corresponding G/L accounts.
Dependencies
If you want to display the entire work in progress in Profit Center Accounting, you will also need to define a posting rule for cost element 672121 (costs which cannot be capitalized).
Supplementary Documentation - KSTAR 0100
Use
Allocatable activity types are allocated through the allocation cost element entered here. You must create this cost element in the cost element master data as a secondary cost element of the category "internal activity allocation".
Notes
Field changes
This field can be changed at fiscal year level (e.g. for a new fiscal year).
Time dependency
This field is always time-dependent.
Supplementary Documentation - KSTAR 0140
Procedure
Enter a cost element in order to be able to plan and enter costs for the transaction.
Supplementary Documentation - KSTAR 0200
Use
When transfer-posting sales revenues, you enter the corresponding account assignment for sales revenue here.
Supplementary Documentation - KSTAR 1021
Procedure
You can specify an individual cost element to be used for the procurement of data. If you need data for several cost elements, you do not make an entry here. Instead you have to enter a cost element group or use F5 for further selection criteria and select cost elements there.
Supplementary Documentation - KSTAR 1500
Use
During the maintenance of the credit records for a credit, you have to specify the results analysis cost element under which a calculated overhead is to be posted. This cost element must be an overhead cost element.
Procedure
Examples
Dependencies
Supplementary Documentation - KSTAR 1600
Use
When you maintain the credit records for a target=actual credit, the target=actual cost elements created in the current controlling area are displayed.
Procedure
Examples
Dependencies
Supplementary Documentation - KSTAR_ALL 0001
Use
In primary cost planning/revenue planning, you can plan a cost element/ revenue element or a group of cost elements/revenue elements.
You plan cost element groups/revenue elements groups when you want quick access to all cost elements and revenue elements in your cost center for planning purposes.
By planning cost element groups/revenue groups, you have the advantage of not having to fill the in the intial screen for each cost element/ revenue element.
Procedure
You can either use a single value, an interval or a group.
Revenue element groups are maintained as cost elements (cost element type 11) in the master data. They are also treated as cost elements.
History
| Last changed by/on | SAP | 19990629 |
| SAP Release Created in |
