Activity-Independent Primary Cost Planning Using Simplified
User Interface 
You plan activity-independent primary costs, subdivided by cost element, on the cost centers to which you later also assign the actual costs. Most cost elements are planned in this way (for example, material costs, raw material, and operating supply costs).
For more information about the business process for activity-independent cost center planning, see Activity-Independent Primary Cost Planning.
Prerequisites
You have selected the controlling area and stored it in your user parameter.
You have made the settings for the Cost Center Manager (SAP_CO_COSTCENTER_MANAGER) role or the Internal Controller (SAP_CO_INTERNAL_CONTROLLER) role in Customizing under
Controlling 
General Controlling
Roles for NetWeaver Business Client
.
Features
Application Configuration
You can use the Cost Centers: Primary Cost Planning (Basic) (FCOM_IP_CC_COSTELEM03) Web Dynpro application configuration to facilitate activity-independent primary cost planning. This application configuration allows you to plan primary costs for cost centers and cost elements using a flat list or a top-down hierarchy.
When you start planning, you can select a version, a fiscal year, a period interval, cost center groups or single cost centers, and cost element groups or single cost elements.
Flat List
Using the flat list template, all cost centers and cost elements you use in the selection screen appear as a flat list. You therefore have to enter plan values for each cost center and cost element combination individually.
Top-Down Hierarchy
Using the top-down hierarchy template, the cost centers and cost elements you need to plan for are displayed as a hierarchy. Using this template, you can change a plan value and this change is distributed throughout the cost center hierarchy and the cost element hierarchy. For example, if you make a change to the top node of the cost center hierarchy the change is distributed down through the cost center hierarchy and cost element hierarchy in an analog way. You can also change a plan value for a cost element at the bottom of the hierarchy and this change is reflected up the cost element hierarchy and the cost center hierarchy.
Planning Phases
You can choose the planning phase you what to use, for example, fiscal year or period.
Planning by Year
If you change a value, the delta value of the change is distributed. The distribution is done in an analog way so if the selected posting periods have zero value, the delta value is distributed equally. Otherwise, the delta value is distributed by the ratio of period values. You can also distribute the value manually.
Caution
With personalization, you can change the way the planning screens are arranged, for example, you can change the stacking so that planning screens appear below each other or in several stacks. If you change the screens so they display across several stacks and move to a screen belonging to another stack after you change yearly values, you must distribute the values manually by choosing Distribute to see the effect of a yearly value change on period distribution.
Planning by Periods
When planning by period, you can change the period-based distribution of your plan value.
Plan Versions
You can copy previous plans and create multiple plan versions to allow you to compare different plan values before deciding on a final plan.
You can use Copy from Reference Fiscal Year and Version to copy data from a reference plan to create a new version of the plan. For example, you can copy plan data from the previous planning year as a basis for your current planning year.
In addition, you can Revaluate to increase plan values by a certain percentage.