Detailed Planning of Cost Elements
Detailed planning enables you to perform detailed planning below the cost element level. This can be useful (during actual postings) where multiple actions and business transactions are totaled under one cost element. The following section contains an example of detailed planning:
Example
Labor costs are recorded under cost element 420000. According to the plan, $368,700 are required. However, the labor costs are split according to employee category and period:
$1000 are planned per period for employees in category A. This amounts to $12,000 per category A employee. Category B employees, however, are external, seasonal workers, for whom costs of $1,000 are planned for periods 1 to 3, and periods 10 to 12. This amounts to $6,000 per employee. Category C employees are temporary vacation workers, for whom you plan costs of $900 in periods 6 to 8. This amounts to $2700 per category C employee.
Integration
In detailed planning, you can also access base planning objects. Base object costing is an application in Product Cost Planning (CO-PC-PCP) that can in part also be used in Cost Center Accounting. Base object costing enables you to record the costs of a cost object that is comprised of various raw materials, internal services and semi-finished products.
This means that you can combine frequently recurring activity types or cost elements, and include them in your primary cost planning.
Example
The external service "Maintenance" is made up of several cost components. These consist of "Grinding", "Oiling", "Polishing" and "Quality assurance". You can generate base object costing for the external service "Maintenance", based on the above criteria.
For more information about base object costing, see the SAP Library under 
Controlling
Product Cost Controlling
Product Cost Planning
Reference and Simulation Costing or Working with Reference and Simulation Costing
Reference and Simulation Costing: Process
Creating Base Planning Objects
.