Source Structure
Source structures enable you to define distribution rules that apply only to certain cost elements.
Note
If you do not use a source structure, the costs are apportioned equally to all cost elements.
Features
You define source structures in Customizing for Product Cost Controlling
under 
Product Cost Planning
Selected Functions in Material Costing
Costing in Joint Production
Define Source Structure
.
You assign a source assignment to each cost element group for which you want to apportion the cost separately.
You specify the source assignment in the material master record of the primary product or process material in the MRP view
in the apportionment structure.
When you create a source structure, make sure that each debit cost element is assigned to a source assignment. If you are using a cost object hierarchy, the cost elements distributed to the manufacturing orders assigned to the lowest node in the cost object hierarchy must also be included.
Example: Cost Apportionment in Joint Production Without Source Structure
Without a source structure, the costs are divided equally among the cost elements:
Cost Element Groups | Equivalence Number, Primary Product | Equivalence Number, Co-Product |
|---|---|---|
Material costs | 2 | 1 |
Production costs | 2 | 1 |
Overhead | 2 | 1 |
Example: Cost Apportionment in Joint Production with Source Structure
With a source structure, you can apportion the costs differently to different cost elements. For example, if the material costs for one co-product are significantly higher than that for another co-product, although the production costs are the same, a source structure allows you to account for this:
Source Assignment | Equivalence Number, Primary Product | Equivalence Number, Co-Product |
|---|---|---|
Material costs | 2 | 1 |
Production costs | 3 | 1 |
Overhead | 1 | 1 |