Show TOC

 Planning Primary Costs and Revenues Locate this document in the navigation structure


In primary cost planning , you record the costs incurred by the consumption of goods and services originating outside of your business.

These include the following:

  • Material costs

  • Costs of raw materials and operating supplies

  • Wage costs

  • External services

  • Statistical costs for balance sheet account

  • Accrued costs

    Accrued costs may have a different meaning in internal accounting than in Financial Accounting (accrued interest or depreciation). They may also be incurred at different times in Financial Accounting and Cost Accounting (special payments, such as vacation allowance, Christmas bonus, or irregular costs, such as repairs).

To plan revenues in internal orders, you use special cost elements for the revenue element class for each chart of accounts. You can only plan revenues if the order type allows revenue postings. Entries for revenues in internal orders must be preceded by a minus sign ("-").


You plan the primary costs and revenues by cost element, divided among the internal orders on which you later assign the actual costs. You can also plan on order groups and cost element groups.

For more information on defining cost element groups, see Cost Element Groups .

If you want to further subdivide the plan value for a cost element, you can use unit costing. This is a good idea if, for example, you have combined several items/external services under one cost element.

For more information, see Unit Costing .

For planning by cost element, you can combine the planning object and planning content as follows:

Planning Object

Planning Content

Single order

Single cost element

Single order

Cost element group

Order group

Single cost element

Order group

Cost element group

Example Example

You wish to plan wage costs for some trade fair orders. You combine the orders for the various trade fairs into one order group, and enter the order group and the cost element 420000 ( Wages ) on the initial screen.

Then you can either go to the overview screen or the period screen, where the system offers you the first trade fair order for processing. Choose Previous combination or Next combination to scroll from one trade fair order to another.

 ( )

You want to plan the advertising costs for several trade fair orders. You combine the orders for the various trade fairs into one order group, and summarize the individual advertising costs into one cost element group.

The overview screen displays all the advertising costs for the first trade fair order, where you can scroll from one order to another.

In the period screen, you can scroll down to plan all the advertising cost elements for the first trade fair order, then for the second, and so on.

End of the example.

You can enter the planned total for each cost element, and distribute this to the plan periods by specifying a standard, or user-defined distribution key. For more information, see the implementation guide (IMG), under   Controlling   Internal Orders   Planning   Manual Planning   Maintain User-Defined Distribution Keys.  

Alternatively, you can distribute the plan values manually in the period screen. For more information see: Manual Planning .

For more information on making online, dynamic changes to the planning screen, see Techniques for Support in Manual Planning .