Creating Cost Elements Manually
SAP allows you to create primary and secondary cost elements from many places within the system. The most direct location is the user menu in the Cost Element Accounting module. Because primary cost elements were created earlier in batch sessions, in this section we will describe creating secondary cost elements. In either case, the processes are identical for creating primary and secondary cost elements.
Remember that secondary cost elements are used to track internal CO movements and are not tied to the chart of accounts. Here are some potential uses for secondary cost elements:
Secondary cost elements are ...