How To Fix K8074 - Statistical cost element & can only be planned activity independent

SAP Error Message - Details

• Message type: E = Error

• Message class: K8 - CO Planning: Messages for Function Group KAPP

• Message number: 074

• Message text: Statistical cost element & can only be planned activity independent

What causes this issue?

Within planning, you have created a new line that contains both an
activity type and a cost element.
Cost element &V1& is a statistical cost element for balance sheet
accounts. However, statistical cost elements for balance sheet accounts
can only be planned as activity-independent cost elements.

System Response

The entry is not accepted.

How to fix this error?

Either remove the activity type or select another, suitable cost
element.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message K8074 - Statistical cost element & can only be planned activity independent ?

  The SAP error message K8074 indicates that a statistical cost element is being used in a context where it can only be planned as activity-independent. This typically occurs in the context of cost planning in controlling (CO) modules, particularly when dealing with cost centers or internal orders.
  Cause:
  
  
  Statistical Cost Element: The error arises because the cost element in question is defined as a statistical cost element. Statistical cost elements are used for reporting purposes and do not have a direct impact on financial accounting. They are not intended to be used for planning in a manner that requires activity-based costing.
  
  
  Planning Context: The planning context in which you are trying to use the statistical cost element may require it to be treated as an activity-dependent cost element, which is not permissible.
  
  
  Solution:
  
  
  Check Cost Element Type: Verify the type of cost element you are using. If you need to plan costs that are activity-dependent, you should use a primary or secondary cost element instead of a statistical cost element.
  
  
  Change Planning Method: If you are required to use a statistical cost element for reporting, consider changing your planning method to an activity-independent approach. This means you should plan costs that do not depend on the level of activity.
  
  
  Adjust Planning Layout: If you are using a planning layout that is not compatible with statistical cost elements, you may need to adjust the layout or the planning version to accommodate the use of statistical cost elements.
  
  
  Consult Documentation: Review SAP documentation or consult with your SAP support team to understand the implications of using statistical cost elements in your planning processes.
  
  
  Related Information:
  
  
  Cost Element Accounting: Understanding the difference between primary, secondary, and statistical cost elements is crucial. Primary cost elements are linked to G/L accounts and impact financial statements, while secondary cost elements are used for internal cost allocations.
  
  
  Planning in CO: Familiarize yourself with the planning functionalities in SAP Controlling (CO), including activity-based planning and how different cost elements are treated in various planning scenarios.
  
  
  SAP Notes: Check for any relevant SAP Notes that may provide additional insights or updates regarding this error message.
  
  
  Training and Documentation: Consider training sessions or documentation on SAP CO to better understand how to manage cost elements and planning effectively.
  
  
  By addressing the cause of the error and implementing the suggested solutions, you should be able to resolve the K8074 error and proceed with your planning activities in SAP.