Transfer Structure for the Primary Cost Component Split
Definition
Controls the transfer of costs from the cost components of one cost component structure into the cost components of another cost component structure.
Use
The transfer structure determines how the costs of the sending cost component split (such as the primary cost component split of an internal activity) are transferred to the receiving cost component split.
Through the transfer structure, a single cost component of the receiving cost component split can be assigned to every cost component of the sending cost component split.
If the cost component structure of the
primary cost component split for the cost center activity prices is not the same as the cost component structure of the primary cost component split for the products, you can use the transfer structure to specify how the cost component split of an internal activity or process for a material cost estimate is transferred into the cost component splits of the material costed.In contrast to the switching structure in Cost Center Accounting, which reassigns cost components within a single cost component structure, the transfer structure assigns cost components between two different cost component structures.
You define transfer structures in Customizing for Product Cost Planning under Basic Settings ® Define Cost Components.
See also:
Implementation Guide for Product Cost Planning