Define Cost Elements for WIP Calculation
In this step you can check the cost elements under which the work in process and (if applicable) the reserves are updated on the order ( product cost collector or ( manufacturing order.
These secondary cost elements have cost element type 31 (results analysis for orders/projects). In the step Define Update, assign these results analysis cost elements to the individual line IDs. The value of the line ID is updated on the order under the appropriate results analysis cost element.
If you want to transfer the work in process or reserves for unrealized costs to Financial Accounting, you must define posting rules. Do not define any cost elements in the Controlling component for the G/L accounts in these posting rules, because the order is not credited when the work in process is settled.
Reports are defined in the information system that display the data from results analysis under the results analysis cost elements. Order hierarchies can be used to display this data at higher levels, such as at plant level.
Requirements
You must already have completely created a controlling area.
Standard Settings
The standard system provides a number of predefined results analysis cost elements.
Further Notes
Transports
For 
transporting cost elements, a special function is provided in the
Implementation Guide for Controlling General.