Last Updated on August 5, 2022 by admin

Create Cost Elements in SAP

The following tutorial guides you on “How to Create Cost Element in SAP CO” step by step with screenshots.

Primary Cost Elements:- Primary cost elements are available in the standard system through the chart of accounts ADAR. The primary cost elements are based on the accounts in FI and may be allocated to multiple cost element groups. Whenever you create a new income statement account in SAP FI that is relevant for CO, you have to create a corresponding primary cost element in Controlling to make sure that postings relevant to cost accounting are recorded properly.

     Primary cost elements are mainly personnel, material costs & overheads that can be posted directly to SAP CO via FI. To manage primary cost elements, you can use the categories such as – category 1:- primary costs / cost-reducing revenues, category 3:- accrual deferral per surcharge, category 4: accrual/deferral per target=actual), category 11:- Revenues, category 12:- Sales deduction and category 22:- external settlement.

For the creation of the Primary cost element, first, you have to create the G/L Account for cost elements. Here we created 270000 G/L Account.

  • SAP Menu Path : SAP Menu > Accounting > Controlling > Cost Element Accounting > Master Data > CostElement > Individual Processing > KA01 Create Primary
  • Transaction Code:- KA01

    Enter T Code KA01 in the sap command field and press enter

Create Cost Element in SAP T code

Enter Controlling Area AD06 and press enter

Enter the Cost Element Number

Valid From: 01.04.2013 to 31.12.9999

How to Create Cost Element in SAP

Update Cost element category as 1 (primary cost /cost reducing revenue)

How to Create Cost Element in SAP

 Save the configured cost elements, and you will get a message “Cost elements have been created.