Definicja cost component split

Co znaczy COST COMPONENT SPLIT:

A breakdown of costs into units called cost components, which provide detailed cost information for accounting purposes.

Cost component splits can be used to break down the cost of a material, process, or activity type.

Examples of cost components in a cost component split:

In Product Cost Controlling (CO-PC) and Profitability Analysis (CO-PA): Material Internal activities External activities Overhead Other In Overhead Cost Controlling (CO-OM): Energy Labor Raw materials Other

There are two types of cost component split:

Cost component split for the cost of goods manufactured (not used in CO-OM) Primary cost component split

Grouping multiple cost elements into one cost component facilitates cost analysis, helping you to answer questions such as the following:

In CO-PC and CO-PA: Is the increase in the cost of goods manufactured due mainly to higher material costs or higher labor costs? In CO-OM: How much of the total price of an activity type is material costs?

In CO-PC and CO-PA, the cost component split can be used to roll up costs, enabling you to see the value added in production separately for each production level.

In CO-PC (and for CO-PA), a separate cost component split can be generated for each partner that supplied a resource for the product. Possible partners:

Company code Plant Profit center Business area

When allocating activities in CO-OM to determine prices, you can use a switching structure to enable the costs to flow into different cost components for the receiver than for the sender.