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Price calculation with cost component split provides a breakdown of the price of an activity type or a business process that has been determined iteratively on the basis of all costs and activity relationships. You can determine, for example, the proportions of material costs and wage costs in the price.

During activity allocation the cost component split for the sender is retained on the receiver, provided you did not define different cost components for the target object in the switching structure. This applies only to price calculation. Internal activity allocation in the actual is not affected by this.

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Before you can display the cost component split for the prices (the splitting into cost components) you must fulfill several requirements on the system side.

You save the cost component structure used for price calculation in the version. Cost component splitting is not carried out if a cost component structure does not exist in the version.

The cost component encompasses all costs of the assigned cost element range. You assign cost components to the cost component structure based on your organizational requirements.


You assign the following cost components to cost component structure 01:

By assigning cost elements, you specify which costs (primary or secondary) flow to which cost component and how the costs are updated during price calculation. The cost component calculations occur in separate iterative calculations. This retains the cost component split for activity allocation.


You assign cost elements 400.000 through 410.000 to the cost component Raw Materials in cost component structure 01.

If you want to use a different component split for the sender than that used for the receivers, create a switching structure for your cost component structure. The switching structure determines which sender cost component flows to which receiver cost components. You assign switching structures to cost center/activity type combinations within activity type planning.


The Energy cost center allocates activity to several production cost centers. All costs from the energy cost center (labor and materials) flow into the receiver cost component Energy.

You assign switching structure 2 to cost component structure 01. The switching structure contains the following information:

Labor costs assigned to cost component 2 Personnel flow to the target cost component 4 Energy during activity allocation.

Materials assigned to sender cost component 1 Raw Materials also flow to cost component 4 Energy during activity allocation.

The target cost component Energy contains costs from the cost components Personnel and Raw Materials.

For more information about price calculation or cost component splitting for Cost Center Accounting, see the Implementation Guide (IMG), under Controlling ®

For more information about price calculation or cost component splitting for Activity-Based Costing, see the Implementation Guide (IMG), under Controlling ® Overhead Cost Controlling ®

See also:

Actual Price Calculation




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