====== SAP - S/4HANA Modules - Financials - Cost Element (CO-OM-CEL) ======

Cost Element Accounting is the area of cost accounting where you track and structure the costs incurred during a settlement period. In this case, the cost element represents the link between the account in Financial Accounting (FI) and the cost element in Controlling (CO).

  * Further cost elements can be created specifically for allocating costs from Cost Center Accounting to Profitability Analysis.

----

**Masterdata **   In S/4 Cost elements are created and managed as G/L accounts\\

^Table^Description^Comments^
|CSKA|Cost Elements (Data Dependent on Chart of Accounts)|S/4: Accounts for Primarycosts, Secondarycosts and Revenues are also filled in Tables SKA1, SKB1 and SKBT.|
|CSKB|Cost Elements (Data Dependent on Controlling Area)|S/4: Accounts for Primarycosts, Secondarycosts and Revenues are also filled in Tables SKA1, SKB1 and SKBT.|
|CSKU|Cost Element Texts|S/4: Accounts for Primarycosts, Secondarycosts and Revenues are also filled in Tables SKA1, SKB1 and SKBT.|
|SETHEADER|Set Header and Directory|Set Class (SETCLASS)=0102 for Cost Element Group|
|SETLEAF|Values in Sets|Set Class (SETCLASS)=0102 for Cost Element Group|
|SETNODE|Lower-level sets in sets|Set Class (SETCLASS)=0102 for Cost Element Group|

\\ **New Finance tables in S/4 for Transactional Data  **   \\

^Table^Description^Comments^
|ACDOCA|Universal Journal Entry Line Items| |
|ACDOCC|Consolidation Journal| |
|ACDOCP|Plan Data Line Items| |

\\ **Periodic tables **   \\

^Table^Description^Comments^
|KAPS|CO Period Locks| |

\\ **Enterprise Structure **   Part of the Customizing\\

^Table^Description^Comments^
|TKA01|Controlling Areas| |

\\ **Customizing **   \\

^Table^Description^Comments^
|TKA3A|Automatic account assignment - default assignments|S/4: Replaces the default account assignment.|