Processing Cost Elements 
You can use the following functions to create, change and display cost elements:
Integration
When you create a primary cost elements, the SAP System checks whether a corresponding general ledger (G/L) account exists in Financial Accounting (FI).
If no account exists, you can go directly from the cost element initial screen to the master data maintenance screen in Financial Accounting by choosing 
Environment 
Create G/L account 
. You can create a G/L account in the chart of accounts or in the company code.
In the basic screen, choose Environment Create G/L account to display the G/L account for the cost element.
If you use the reconciliation ledger (see: Reconciliation Ledger) and you want to use reconciliation reports to compare the data in Financial Accounting with that from Controlling, note that the primary cost elements in question must be valid on January 1 of the corresponding fiscal year.
Features
The following graphic depicts the functions for the processing of cost elements:
Note
In Customizing, you can also specify that the system create cost elements automatically. For more information, see the Implementation Guide (IMG), under Controlling Master Data Cost Elements Automatic Creation of Primary and Secondary Cost Elements .