You plan activity-independent primary costs, subdivided by cost element, on the cost centers to which you later also assign the actual costs. Most cost elements are planned in this way (for example, material costs, raw material and operating supply costs, etc.).
If you want to further subdivide the plan total of each cost element, seeDetailed Planning or Resource Planning.
Detailed planning below the cost element level is useful, for example, if several items are summarized under one cost element.
See also:Executing Activity-Independent Primary Cost Planning