You want to establish costing for WBS. Costing should be easy to use and should not refer to cost elements. What method for costing do you use?

Question

Options

• AUnit costing for WBS
• BEasy Cost Planning (ECP) for WBS
• CDetailed planning for WBS
• DPlanning of overall values

• A
  3% (1)
• B
  10% (3)
• D
  87% (26)

Explanation

Planning of overall values (D) lets you assign a single lump-sum cost figure directly to a WBS element without mapping it to any cost elements - it's the most minimal and accessible costing method in SAP PS, perfectly matching both requirements: ease of use and no cost element dependency.

Why the distractors are wrong:

• (A) Unit costing is structured around line items (materials, activities, etc.) that ultimately map to cost elements, adding complexity.
• (B) Easy Cost Planning (ECP) sounds like the obvious answer given "easy to use," but ECP uses costing items that are tied to cost elements under the hood - it fails the "no cost elements" requirement.
• (C) Detailed planning is explicitly cost-element-based (it plans costs by cost element), directly contradicting the requirement.

Memory tip: Think of it as a spectrum - Detailed planning needs cost elements, ECP/Unit costing are middle ground, and Overall values is the "big number only" option. Whenever an exam says "no cost elements + simple," go to the extreme simple end: Overall.

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