For which object do you plan activity prices?

Question

Options

• AWBS Element
• BProduction Order
• CWork Center
• DCost Center

• A
  4% (2)
• C
  2% (1)
• D
  94% (45)

Explanation

Cost Centers are where activity prices are planned because they represent the organizational units that perform activities and incur the associated costs. In SAP Controlling (CO-CCA), you plan activity quantities and costs at the cost center level, and the system calculates or accepts a price per activity unit (e.g., machine hours, labor hours) for that cost center.

Why the distractors are wrong:

• A. WBS Element - belongs to Project System (PS); it receives costs but is not used to plan activity prices.
• B. Production Order - consumes activity prices at execution time but does not define them; it's a cost collector, not a price-planning object.
• C. Work Center - is linked to a cost center and uses activity types, but the price itself is planned at the cost center, not the work center.

Memory tip: Think "Cost Center = Cost Owner." Since the cost center owns the resources (machines, people), it's the logical place to plan what those resources cost per unit of activity. Work centers just borrow that price.

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