What is source structure in SAP (CO - Controlling)?

SAP Term: source structure

• Component: CO

• Component Name: Controlling

• Description: A source structure contains debit cost elements that are settled according to the same apportionment rules. In joint production, for example, this enables you to apportion different material components to the output materials according to different equivalences.

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• Key Concepts: 
  Source structure in SAP CO Controlling is a hierarchical structure that is used to classify and analyze cost elements. It is composed of nodes, which are the individual elements of the structure, and edges, which are the relationships between the nodes. The source structure is used to assign cost elements to different levels of the hierarchy, allowing for more detailed analysis. 
  
  How to use it: 
  The source structure can be used to assign cost elements to different levels of the hierarchy. This allows for more detailed analysis of costs and can be used to identify areas where costs can be reduced or optimized. Additionally, it can be used to create reports that provide insight into cost trends over time. 
  
  Tips & Tricks: 
  When creating a source structure, it is important to ensure that all cost elements are assigned to the correct level of the hierarchy. This will ensure that all costs are accurately represented in reports and analyses. Additionally, it is important to keep the source structure up-to-date as changes in cost elements may require changes in the source structure. 
  
  Related Information: 
  For more information on source structures in SAP CO Controlling, please refer to the SAP Help Portal (https://help.sap.com/viewer/product/SAP_CO/731/en-US). Additionally, there are many online resources available that provide tutorials and best practices for creating and managing source structures in SAP CO Controlling.