How To Fix KT192 - Cost element & is not a primary cost element

SAP Error Message - Details

• Message type: E = Error

• Message class: KT - RK Message Table Maintenance

• Message number: 192

• Message text: Cost element & is not a primary cost element

What causes this issue?

Cost element &V1& is not a primary cost element. Variance percentages
are only calculated and updated for primary postings (provided this is
defined in the control indicator for the controlling area).

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Enter a primary cost element to calculate and update variance
percentages.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message KT192 - Cost element & is not a primary cost element ?

  The SAP error message KT192 indicates that the cost element you are trying to use is not a primary cost element. This error typically occurs when you attempt to post costs to a cost element that is defined as a secondary cost element in the system.
  Cause:
  
  Cost Element Type: In SAP, cost elements are categorized into primary and secondary cost elements. Primary cost elements are used to post costs directly to financial accounting and are linked to general ledger accounts. Secondary cost elements, on the other hand, are used for internal cost allocation and do not have a direct link to a general ledger account.
  Incorrect Cost Element: The cost element you are trying to use in your transaction is not set up as a primary cost element in the system.
  Configuration Issues: There may be configuration issues in the controlling (CO) module that prevent the use of the specified cost element.
  
  Solution:
  
  
  Check Cost Element Configuration:
  
  Go to the transaction code KA03 (Display Cost Element) and enter the cost element number to check its type.
  Ensure that the cost element is defined as a primary cost element. If it is not, you may need to create a new primary cost element or change the existing one if appropriate.
  
  
  
  Create a Primary Cost Element:
  
  If the cost element is indeed a secondary cost element and you need a primary one, you can create a new primary cost element using transaction code KA01 (Create Cost Element).
  Make sure to link it to the appropriate general ledger account.
  
  
  
  Review Posting Logic:
  
  Ensure that the posting logic in your transaction is correct and that you are using the right cost element for the intended purpose.
  
  
  
  Consult with SAP Support or Configuration Team:
  
  If you are unsure about making changes to cost elements or if the issue persists, consult with your SAP support team or the configuration team responsible for the CO module.
  
  
  
  Related Information:
  
  Cost Element Types: Understanding the difference between primary and secondary cost elements is crucial for proper financial and cost accounting in SAP.
  Transaction Codes:
  
  KA01: Create Cost Element
  KA02: Change Cost Element
  KA03: Display Cost Element
  
  
  Documentation: Refer to SAP Help documentation for detailed information on cost element configuration and usage.
  
  By following these steps, you should be able to resolve the KT192 error and ensure that you are using the correct cost elements in your postings.