A.Assignment of cost component to calculation base for overheads in costing sheet

B.Relevance of cost component to inventory valuation

C.Relevance of cost component to results analysis

D.Relevance of cost component to goods manufactured

E.Assignment of cost component to cost component group

A.To valuate goods movement

B.To update the standard price during the release of a standard cost estimate

C.To valuate material stocks

D.To valuate the materials in cost estimates

A.Profit center accounting

B.Inventory management

C.Profitability analysis

D.Sales and distribution

E.Financial accounting

A.Cost of goods sold split by cost components

B.Value of conditions of pricing procedure

C.Production variances split by variance categories

D.Value of "Gross Margin 2"

A.Current cost estimate of all the materials in all controlling area

B.Inventory cost estimate of all the materials in one plant

C.Standard cost estimate of all the materials in all plants of a controlling area

D.Product cost collector cost estimate in one plant