Entering content frameFunction documentation Actual Cost Component Split Locate the document in its SAP Library structure


The actual cost component split is used to analyze actual costs over multiple production levels.

The entered actual costs of a material are listed according to cost components. The original identity of the costs (for example, whether they are material costs or production costs) is retained throughout all production levels.

As with material ledger data, the actual cost component split is updated based on the transactions. During the entry of follow-up costs after multilevel price determination for a material, you can analyze the complete composition of the costs in the parallel currencies / valuations. Because you can display the actual cost component split up to the level of the procurement alternative, you can compare the different production procedures with each other in detail.

At the end of the month, Profitability Analysis can use the actual cost component split to revaluate the cost of goods manufactured.


The actual cost component split is updated with the following:


The actual cost component split can only be activated at the beginning of a period. A cost component split cannot be created for transactions of a period that have already been posted.


Actual costing should be active during period closing for the previous period, as the actual cost component split may require data from actual costing.


The actual cost component split groups the actual costs according to cost components across multiple manufacturing levels. See the documentation for Product Cost Planning for more information on planned cost component splits.

According to your settings in Customizing, you can display a Structure linkprimary cost component split and/or a Structure linkcost component split for cost of goods manufactured. If you want to display both cost component split types, specify which is the primary cost component split and which is the auxiliary cost component split in Customizing.


In Customizing of Product Cost Planning under Basic Settings for Material Costing ® Define Cost Components, check the following:

In Customizing for the application component Actual Costing/Material Ledger, the following settings are made under Actual Costing ® Activate Actual Cost Component Split:


For more information on cost component splits, see the documentation for Product Cost Planning:

Structure linkCost Component Split for the Cost of Goods Manufactured

Structure linkPrimary Cost Component Split

Structure linkTransfer Structure for the Primary Cost Component Split

Structure linkCost Component Structure

Structure linkCost Component

Structure linkCost Component Views in Material Costing




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