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cost element accounting

Former Member
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what is cost element accounting and what r the all types in cost element

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Answers (2)

Answers (2)

Former Member
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Cost elements are created in Controlling to track costs. They are claissfied into Primary and secondary cost elements. Primary cost elements bears 1:1 relationship with P& L accounts and they can be created only when u create them in GL accounts as P&L accounts.

Secondary cost elements exists only in Controlling area.

They are categorised into different category based upon usage they are

1 Primary costs/cost-reducing revenues

3 Accrual/deferral per surcharge

4 Accrual/deferral per debit = actual

11 Revenues

12 Sales deduction

22 External settlement

21 Internal settlement

31 Order/project results analysis

41 Overhead Rates

42 Assessment

43 Internal activity allocation

50 Project-related incoming orders: Sales r

51 Project-related incoming orders: Other r

52 Project-related incoming orders: Costs

61 Earned value

You can post to a cost element only along with another cost object.

You can read more about cost element account in online help.

Former Member
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all the profit and loss a/cs that need to control , should be created as cost elements.

cost elements r 2 types 1)primary cost elements 2)secondary cost elements.