Cost elements become part of the chart of accounts. They are maintained in GL account master data. There is no separate cost element master data maintenance.成本要素整合成为财务科目，按照科目主数据进行维护。成本要素主数据不再存在。
Account master record includes new field for cost element category which classifies GL accounts into the following types:
Accordingly GL accounts have now attributed on three levels:
Default account assignments for cost elememts can be set in transaction OKB9 rather than in the cost element master. Field status groups can remain unchanged.
Excisting GL accounts and cost elements are migrated into new data model automatically by a separate step within the migration process. The migration adds the new GL account category and creates for the secondary cost elements the required entries in the chart of accounts.
Implications: Customer roles (menus and authorizations) need to be adjusted. To maintain primary and secondary cost elements you will need authorization for both G/L accounts and cost elements.
To allow postings in specific periods ensure that postings are allowed for the appropriate accounts in GL and in parallel for the appropriate CO business transactions (transaction OKP1).
Business Process related information
The universal journal contains one field account that covers both G/L accounts and cost elements.
The account master offers new account types for primary costs/revenues and secondary costs.
G/L accounts of account type primary costs/revenues require a CO account assignment (cost centers, account, project, CO-PA characteristic).
G/L accounts of account type secondary costs will be updated during direct activity allocation, assessment, distribution, settlement, and so on.
New reports such as the trial balance will display all postings (primary and secondary) by account. Classic reports will display cost elements via compatibility views. Customizing settings such as costing sheets, cost component structures, settlement profiles, allocations, and so on will continue to display cost elements.
All journal entries are recorded under G/L accounts, including primary costs (wages, salaries, depreciation, raw materials, and so on) and secondary costs (direct and indirect activity allocations, settlement, and so on). Cost element groups are still available to group accounts of type primary or secondary cost element for selection and reporting.
Transaction not available inSAP S/4HANA on-premiseedition 1511
KA01 - Create primary cost elementKA02 - Change cost elementKA03 - Display cost elementKA06 - Create secondary cost elementDefault account assignments (cost center, order) will be transferred from cost element masters to table TKA3A (view using transaction OKB9).
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