The cost component structure groups cost elements into cost components to show - Planned cost of a product
Material costs passed on to material valuation as the standard price or inventory price
TCODE: OKTZ ...here you have to define Cost component strucuture , & Cost component with attributes - which includes the cost component split ( which are required for assigning the cost elements to flow the cost ) and also for additive costs
Cost component views : this shows the cost of the product in COGM / COGS / etc..how you wnat to see the cost of the product
Assignment of org. elements : for which this CCS should appicable is defined here
VVR
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