Co-Products: Using a Source Structure 
By using a source structure, you can enter different equivalence numbers for different cost element groups within the same apportionment structure.
Example of equivalence numbers with source structure
Cost element grp |
Main product |
Co-product | |
Production costs |
1 |
4 | |
Material costs |
2 |
1 | |
Overhead |
5 |
3 |
Here, the cost distribution varies between the cost element groups in the apportionment structure.
If you do not use a source structure, the cost distribution must be the same for all cost element groups in the apportionment structure:
Example of equivalence numbers without source structure
Cost element grp |
Main product |
Co-product | |
Production costs |
2 |
1 | |
Material costs |
2 |
1 | |
Overhead |
2 |
1 |
If you want to work with a source structure, you need to:
After this, define an apportionment structure in the material master of the main product.
The system displays a dialog box in which you can enter apportionment structures.

An apportionment structure can only be defined for co-products. Therefore, please make sure that the indicator Co-product is activated (indicator next to the function key).