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.