Definicja cost element planning

Co znaczy COST ELEMENT PLANNING:

The planning of primary and secondary costs for:

A cost center An order A project

Primary cost planning involves recording the costs incurred because of the consumption of goods and services and incurred by the company in transactions with external parties.

You can plan primary costs either as values, or with reference to quantities.

Planning with reference to quantities means that the planned consumption is recorded and then valuated with the planned cost per unit. Planning values means that you record only the planned costs for each cost element.

You plan secondary costs to reflect the fact that cost centers require services from other cost centers to perform their own activities.

You can plan secondary costs directly by means of activity input planning, or with reference to quantities using assessment.