cost component structure (CO)

Controlling (CO)

A control of 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