In SAP Controlling (CO OM CEL), expenses posted in Financial Accounting that are relevant to cost accounting are recorded in Controlling using which type of cost element?

Introduction / Context:
In SAP Controlling, every posting that is relevant for cost accounting is represented by a cost element. Understanding the difference between primary and secondary cost elements is fundamental, because it explains how data flows from Financial Accounting into Controlling and how internal allocations are reflected. This question focuses on how expenses from Financial Accounting enter CO.

Given Data / Assumptions:

• Expenses are initially posted in SAP Financial Accounting to general ledger accounts.
• Some of these expenses are relevant for cost accounting in CO.
• Each relevant G L account must correspond to a cost element in CO.
• We are looking for the type of cost element used to represent such external expense postings in Controlling.

Concept / Approach:
Primary cost elements represent costs that originate outside Controlling and flow into CO from Financial Accounting, Materials Management, or other components. Each relevant expense G L account is created as a primary cost element so that CO can analyze the costs by cost center, internal order, or other controlling objects. Secondary cost elements, in contrast, represent internal allocations such as assessments or distributions and do not exist as ordinary G L accounts.

Step-by-Step Solution:

Verification / Alternative check:
SAP documentation and training materials clearly state that every expense G L account that is relevant for cost accounting must be defined as a primary cost element. When an expense document is posted in FI with a cost center or internal order, CO receives the same values through the corresponding primary cost element. Secondary cost elements are created only in CO and cannot be posted in FI, which confirms that they are not used for initial expense postings from FI.

Why Other Options Are Wrong:
Option A is incorrect because secondary expense elements do not carry original FI postings. Option C is confusing and does not reflect a standard SAP term; relevant expenses always require a proper cost element link. Option D describes the role of secondary cost elements for internal allocations such as assessments or distributions, not for original FI expenses. Option E refers to statistical key figures, which are quantity based measures used for allocations, not for value postings from FI.

Common Pitfalls:
A typical error is to mix up primary and secondary cost elements or to think that all cost elements behave the same. Another pitfall is forgetting to create the cost element for a new expense account, which results in missing CO postings even though FI postings exist. Understanding this mapping helps ensure reconciliation between FI and CO.

Final Answer:
The correct answer is Primary cost elements, because expenses posted in Financial Accounting that are relevant to cost accounting are transferred to Controlling using primary cost elements that mirror the corresponding G L accounts.