In which component do you maintain primary and secondary cost element master records? Please choose the correct answer.

Question

Options

• AGeneral ledger accounting
• BProfitability analysis
• CCost accounting
• DInternal order accounting

• A
  86% (24)
• B
  4% (1)
• C
  4% (1)
• D
  7% (2)

Explanation

In SAP S/4HANA, primary and secondary cost element master records are maintained in General Ledger Accounting because cost elements have been unified with G/L accounts - a primary cost element is simply a G/L account with a cost-relevant account type, and secondary cost elements (used only in Controlling) are also managed within this unified G/L account structure.

Why the distractors are wrong:

• B (Profitability Analysis): CO-PA consumes cost data for segment reporting but has no role in creating or managing cost element master records.
• C (Cost accounting): Cost elements are used throughout cost accounting, but "Cost accounting" is not the component where their master data is created and maintained - that responsibility belongs to the GL layer.
• D (Internal order accounting): Internal orders are cost collectors that post to cost elements; they do not house cost element master data.

Memory tip: Think of G/L accounts as the "master data backbone" of SAP - since S/4HANA merged cost elements into G/L accounts, wherever you maintain G/L master data (General Ledger Accounting) is also where you maintain cost elements. One master record, one home.

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