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cost component structure

Controlling (CO)

Controls how the results of activity price calculation or material costing are stored.

The cost component structure groups cost elements into cost components to show the following information:

• Activity prices for an activity type

• Cost of a process

• Planned cost of a product

In Product Cost Controlling (CO-PC), the cost component structure determines the attributes for passing on the following costs:

• Material costs passed on to material valuation as the standard price or inventory price

• Cost of goods manufactured passed on to Profitability Analysis