Definicja primary cost component split

A structure that groups the costs of an activity type, a process or a material into cost components.

In Overhead Cost Controlling (CO-OM), the primary cost component split provides information on the makeup of the price for an activity type.

In Product Cost Controlling (CO-PC), the primary cost component split (Release 4.0) is an alternative way of grouping the cost of goods manufactured that shows the primary costs for internal activities.