A breakdown of costs into units called cost components, which provide detailed cost information for accounting purposes.
Cost component splits can be used to break down the cost of a material, process, or activity type.
Examples of cost components in a cost component split:
In Product Cost Controlling (CO-PC) and Profitability Analysis (CO-PA): Material Internal activities External activities Overhead Other In Overhead Cost Controlling (CO-OM): Energy Labor Raw materials OtherThere are two types of cost component split:
Cost component split for the cost of goods manufactured (not used in CO-OM) Primary cost component splitGrouping multiple cost elements into one cost component facilitates cost analysis, helping you to answer questions such as the following:
In CO-PC and CO-PA: Is the increase in the cost of goods manufactured due mainly to higher material costs or higher labor costs? In CO-OM: How much of the total price of an activity type is material costs?In CO-PC and CO-PA, the cost component split can be used to roll up costs, enabling you to see the value added in production separately for each production level.
In CO-PC (and for CO-PA), a separate cost component split can be generated for each partner that supplied a resource for the product. Possible partners:
Company code Plant Profit center Business areaWhen allocating activities in CO-OM to determine prices, you can use a switching structure to enable the costs to flow into different cost components for the receiver than for the sender.
More terms such as cost component split in Dictionary C.
- Manual Compartment (BC-CTS):
- Help Part of a development configuration storing a certain state of a software component. Compartments may contain source tates and built states of a software component cost component split definition.
- Manual Consultation Call:
- Help Call in which an agent puts a party on hold and then calls another agent or party cost component split explain.
- Manual Criterion-Referenced Test:
- Help Standardized instrument of measurement used to evaluate the extent to which a person possesses or has attained knowledge and skills, characterized by learning objectives cost component split what is.
- Manual Compartment Profile:
- Help Profile that specifies how many compartments and which type of compartments a vehicle resource (vehicle or trailer) consists of cost component split meaning.
- Manual Category Tree:
- Help Hierarchical classification of categories in Business Directory cost component split abbreviation.
