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cost component split

Product Cost Controlling (CO-PC)

Structure that breaks down the cost of an activity type, process, or material into cost components.

The purpose of the cost component split is to represent the value added in production for each production level.

A separate cost component split can be generated for each partner that supplied a resource for the product. Possible partners are:

• Company code

• Plant

• Profit center

• Business area

The cost component split can be for the cost of goods manufactured or it can be a primary cost component split.